Maura Less, email

A FARMER wants to know how many sheep he has in his field, so he asks his border collie to count them. The dog runs into the field, counts them and runs back to the farmer.

“How many?” the farmer asks.

The dog replies: “Forty.”

The farmer is surprised. “How can there be 40?” he asks. “I only bought 38!”

The dog says: “I rounded them up.”