But the sheep still belong to the farmer even if they have wandered off. They dye them to make sure whose are whose! Unless, of course, they have been rustled and are now in someone's freezer. But even then, theoretically, they still belong to the farmer and not to the rustler. That's theft, that is.
For all those who got correct answers, well done! For all those who didn't quite get the answer, well done too! Here is something to go with the cuppa, littleflo, has offered to make. The cupcakes are small, as I'm the only person who will be eating them, no visitors allowed! ?
As I'm in an argumentative mood I still think 96. Because 40 seemed far too easy, I tried to look at it logically and realised that the numbers read vertically go in sequence but that some are missing, so i filled in the gaps and got 96.