Gaurav has 96 sheeps in his farm. He has 12 times as many sheeps as he has cows. The number sentence below can be used to find the number of cows, c , he has \[\text{96}\div \text{c = 12}\] How many cows, c, does Gaurav have?

• A.  10 cows   
• B.  12 cows
• C.  8 cows  
• D.  6 cows