John Wayne Would Get this One Right....

A drover bought cattle at $46.56 per head, and sold them at $65.42 per head. He thereby gained a profit of $3526.82. How many cattle did he buy?

Note: A.O. (Vancouver, WA) adds this extension for John Wayne: So now the question for the "rounded up" cattle becomes....since that would be 187 mature cows, how many acres necessary to support the corresponding cow and calf units?