The horse said to his mate the sheepdog - "so, what have you been doing today?"
The sheepdog replied "Oh you know, usual stuff, moving sheep from one place to another".
The horse said "How many sheep have we got?"
"140" replied the dog.
"Are you sure?" asked the horse, "I thought we had 138"....
The dog replied "I should know - I round 'em up!"
