Dog Sudoku Level 139 Hint
Find a bone with only two or three available neighboring cells, then test those cells against the row count, column count, and no-touch rule.
Dog Sudoku Level 139 Strategy
Hard Level 139 uses a 9x9 board with 10 bones. Use the row and column dog counts first, then resolve bones with limited neighboring cells.
Dog Sudoku Level 139 Solution
Solution dog cells: R1C6, R2C3, R3C1, R4C5, R4C7, R4C9, R6C6, R8C5, R8C9, R9C3.