A farmer comes home to find his sheepdog waiting for him.
The sheepdog says:
“I herded the sheep into the barn, just like you asked!”
“You sure you got them all?” The farmer replies.
“Yep! All 40 of them!” Says the sheepdog.
“40? But I only have 37 sheep.” Replies the farmer.
The sheepdog answers:
“I know. I rounded them up for you.”
An accountant is in a car travelling with a farmer client around his farm.
They pass a large mob of sheep and the farmer says,
“You’re pretty good with numbers, Keith. How many sheep do you reckon are in that paddock?”
The accountant looks at the sheep for a moment and says,
“One thousand, eight hundred and thirty-two.”
The farmer is amazed.
“Exactly right”, he says. “How did you work that out so fast?”
“Easy,” says the accountant
“I counted the number of feet and divided by 4.”
