Farmer William wants to know how many sheep he has in his field.
He calls Larry, his German Shepherd dog to count them for him. Larry runs off, counts the sheep and returns to the farmer.
“How many?” asks the farmer.
“40,” replies the dog.
The farmer is startled and says, “What do you mean, 40 – I only bought 37!”
The dog looks at him and shrugs, “That’s how many I rounded up.”