Ugaritic

ˀarḫ - cow, heifer (DUL 102)

one of the most ancient and widespread animal names in Semitic (SED II No.12), borrowing from Akk. arḫu ‘cow’ must be emphatically excluded (contra Watson 2007: 78).

PS
*ˀarḫ- - cow, heifer (SED II No. 12, Fron. VI 30, DRS 32)