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. The man looks around and answers, "869." The shepherd is astonished, because that is exactly right. The shepherd says, "Okay, 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."