.png){kind=icon}
Down On The Farm.
A farmer wants to know how many
sheep he has in his field, so he asks his
border collie to count them for him.
The dog runs out into the field and
counts them, then runs back to the farmer.
The farmer says ''How many?'' The dog says ''40.''
The farmer is surprised and says,
''How can there be 40, I only bought 38!''
The dog says, ''I rounded them up.''
