The old cowboy was out tending his herd of cattle and decided to count to find out how many he had. He counted 197 head of cattle.
He thought to himself "I could drive these up to Dodge City, and sell them all and retire in luxury". (Luxury by cowboy standards was not a good as you might think.)
Well, he rounded them up and found he had 200!
How did that happen?
Think about it!