A man walking along a road in the countryside comes across a shepherd and a huge flock of sheep.
Stopping to rest, he tells the shepherd, “I will bet you $100 against one of your sheep that I can tell you the exact number in this flock.”
The shepherd thinks it over It’s a big flock, so he takes the bet. “973,” says the man.
The shepherd is astonished, because that is exactly right.
The shepherd says “OK, I’m a man of my word, take an animal.” The man picks one up and begins to walk away.
“Wait,” cries the shepherd, “let me have a chance to get even Double or nothing that I can guess your exact occupation.”
The man agrees. “You are an accountant for the government,” says the shepherd.
“Amazing!” responds the man “You are exactly right! But tell me: how did you deduce that?”
“Well,” says the shepherd, “put down my dog and I will tell you.