The following table shows the number of heart beats for 4 animals for example the pigs heart beats 225 times in 3 'minutes

The cow's heart beats at a rate of 65 beats per minute.

Step-by-step explanation:

Pig: 225 : 3 = 75, not right.

Horse: 180 : 4 = 45, not right.

Cow: 520 : 8 = 65, correct!

Dog: 540 : 6 = 90, not correct.

So as we can see the cow is the right answer.