Counting Sea Lions

A man with horn-rimmed glasses knelt in the sand thinking: "my office just got a whole lot bigger." He had just flown from sea to shining sea to survey the sea lions. He walked barefoot to a rocky outcrop to count the creatures (for he was an accountant), the counting took many days - he was engaged upon a sea lion census. The sea lions would dive into the tossing waves and so deplete the sea lion company or rookery, other's would arrive with unaccounted-fore friends, The rest yelled all day long or grunted huffily. it was a rowdy crowd. The accountant took off his glasses and wiped his brow. The sea lions continued to bark at him while scratching their ears with distaining flippers. Reluctantly he turned to fly back to New York, where sea lions are parked carefully in a funky concrete compound. Each one of those aquatic New Yorkers could be counted upon and they were as they swam moodily in the small oily pool generously provided for them.