Farmer Counting Sheep

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A farmer was in his field and wanted to confirm how many sheep he had, so he asks his Border Collie to help him. The dog ran around the field and counts the sheep. Excited to please his master, the dog scampers back and says “There are 90 sheep.” Surprised the farmer knows he only purchased 87 and tells the dog “How can there be 90 sheep when I only bought 87?” The dog replies “I rounded them up!”