Dog Sudoku Level 140 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 140 Strategy
Hard Level 140 uses a 9x9 board with 11 bones. Use the row and column dog counts first, then resolve bones with limited neighboring cells.
Dog Sudoku Level 140 Solution
Solution dog cells: R1C1, R1C4, R2C6, R4C1, R4C3, R4C5, R5C8, R7C1, R7C3, R8C5, R8C7.