My Dog Can Count! - Writing Prompt

A farmer is wondering how many sheep he has in his field, so he asks his sheepdog to count them. The dog runs into the field, counts them and then runs back to the farmer."40," says the dog.
"How can there be 40?" asks the farmer. "I only bought 38!"
"I know," says the dog. "But I rounded them up."

Write a story about a dog who can count. It can be funny like this joke or it can be a true story about a mommy dog counting her pups.

What do you think, can dogs do math? Here's a link that seems to show they can. http://dogsinthenews.com/stories/070427a.php  (And it's also where I found the joke I just told.)

 If you know a good joke about a dog or another kind of pet feel free to share it here.