An accountant was riding in a car with one of his farmer clients as they drove around the farm.
As they passed a large field full of sheep, the farmer smiled and said,
“You’re good with numbers, Keith. How many sheep do you think are in that field?”
The accountant looked at the flock for a few moments and replied,
“One thousand, eight hundred and thirty-two.”
The farmer stared at him in surprise.
“That’s exactly right!” he said. “How did you figure it out so quickly?”
The accountant smiled and answered,
“Easy. I counted the number of feet and divided by four.”