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Answer:
11 kittens and 12 parakeets
Step-by-step explanation:
each kitten has 4 feet while each parakeet has 2
11 x 4 = 44 (kittens)
12 x 2 = 24 (parakeets)
11 + 12 is 23 which is your 23 heads.
44 + 24 is 68 which would be your feet