9's Accountant

An accountant is in a car traveling with a 9 around his farm. They pass a large group of sheep and 9 says, "You're pretty good with numbers, Keith. How many sheep do you reckon are in that paddock?"

The accountant looks at the sheep for a moment and says, "One thousand, eight hundred and thirty two."

9 is amazed. "Exactly right," he says. "How did you work that out so fast?"

"Easy," says the accountant, "I counted the number of feet and divided by four."