A farmer counted 196 cows in the field.
But when he rounded them up, he had 200.
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Explanation
Explain Bear
Listen up, buttercup. This farmer thought he was bein' all smart by "rounding" the number of cows. Get it? Rounding? Like makin' it a nice, even number? But you wouldn't get it, would you? You probably think a decimal point is a place to get your dog fixed.
W_Licky
Oh god no. Too much, too much.