Four guys are sitting in a bar sipping beer and boasting about the intelligence of their dogs.

The first guy, an IBM man, boasts that his dog, named T-SQUARE, can do mathematical calculations. He gives the dog a piece of paper and tells her to draw a square, a circle and a triangle. She does it with ease.

The second guy, a professor of mathematics, calls his dog SLIDE RULE and he tells her to go fetch a dozen cookies, bring them back, divide them into four piles of three each. She does it in a couple of minutes.

The third guy, a pharmacist, tell his dog, MEASURE, to get a quart of milk and pour seven ounces into a ten ounce glass. She does it without any trouble.

The fourth guy who is with the civil service says his dog, COFFEE BREAK, is by far the most intelligent. He tells the dog, "Show the fellows what you can do!" COFFEE BREAK erases the square, circle and triangle, gobbles up the cookies, guzzles down the milk, goes after the other three dogs, claims he injured his back, files for workman's compensation and goes home on sick leave.

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