A farmer is travelling with an accountant around his farm. When they came across a largenumber of sheep, the farmer said, " I find that you're good at numbers. How many sheep do you think are there?"
The accountant thought for a while and said, "There are nine hundred and forty two sheep over there."
Amazed, he asked, "Exactly right. How did you count so quickly?"
"Easy," says the accountant, "I counted the number of feet and divided by 4."