Another free joke. Excellent quality

A shepherd is standing in his field, with his trusty sheepdog, looking at his sheep. Suddenly he feels a call of nature, and he knows he needs to run back to the farm house. He turns to his sheep dog and says, “While I’m gone, could you count all the sheep for me please?” This is one of them talking dogs, so he replies, “No problem, Barney.” And with that the shepherd legs it in the direction of his toilet. 10 minutes later he returns and asks the dog, “Did you count them all?” “Yes,” replies the dog, “You have 140 sheep.” “Thats odd,” says the farmer, “I’m sure there should only be 137 sheep out there.” The dog replies, “There are, but I rounded them up for you!”