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After a talking sheepdog gets all the sheep in the pen, he reports back to the farmer: “All 40 accounted for.”

“But I only have 36 sheep,” says the farmer.

“I know,” says the sheepdog. “But I rounded them up.”
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Sheep

At the end of the day, a border collie reported back to the grazier, "All fifty sheep accounted for, boss!"

"Wait, I only have 48 sheep!" he replied.

"I know," said the dog, "but I rounded them up."
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