A Saskatchewan farmer had bought 14 pieces of farm eqipment, the last being a new pickup, from his golfing buddy over the past 10 years. One day the friend called him to say that he had just purchased an acreage south of town, and wanted a nice looking cow to put in the small pasture that came with the property saying, "My wife thinks it would look pretty".

Two days later the farmer delivered the animal along with the following bill of sale:
Basic Cow                                                                      499.95
Shipping and handling                                                  35.95
Two tone 
exterior                                                         142.95
Produce storage compartment                                   126.95
Heavy duty straw chopper                                        189.95
Four spigot/high output drain system                     149.95
Automatic fly swatter                                                   88.95
Genuine cowhide upholstery                                    179.95
Deluxe dual horns                                                         59.95
Automatic fertilizer attachment                                 339.95
4 x 4 traction drive assembly                                     884.95
Pre delivery wash  and comb                                       69.95
Sub- 
total 
2,768.70
Shop supplies and materials (1%)                              27.69
PST and 
GST                                                                391.49
FARMERS SUGGESTED LIST PRICE:                  3,187.88
Additional dealer adjustments:                                  300.00
TOTAL  (Including options):                                    3487.88
PREFERRED CUSTOMER DISCOUNT                     - 50.00
SALE PRICE                                                              $3,437.88
 
 
 
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