Border Collie Joke

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.

The farmer says, “How many?”

The dog says, “Forty.”

The farmer is surprised and says, “How can there be forty, I only bought thirty-eight?!”

The dog says, “I rounded them up.”

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