An accountant, an engineer and a lawyer were bragging about their dogs’ abilities.
The accountant said: “ledger”, count out sixteen cookies, and the dog did.
The engineer said: “sliderule”, pile those cookies in four piles of four, and the dog did.
The lawyer was out of ideas for his dog so he said: “loophole”, do what I do.
So the dog ate all the cookies and screwed the other two dogs