The accountancy trained sheepdog

A farmer buys a new sheepdog, called Excel, from his accountant.  

First day out the farmer sends Excel, off to gather in his 8 sheep. 

 On returning the farmer is astonished to find he now has 10 animals in his pen and asks the dog to explain. 

Excel barks: "Woof! You asked me to round them up".


* This article was originally published here Check out https://www.johannakimball.com

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