This trick seems a lot more impressive if spoken out loud.
A public bus starts in the morning with 5 people. It stops at the first stop and collects 3 people. It stops at the second stop and collects 2 more people. It stops at the third stop and collects 8 more people. It stops at the last stop and collects 2 more people. During the journey, no person has gone out of the bus. At the end, the bus driver looks back and sees 24 heads. How come?
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Answer
24 heads = 20 “four”heads
Thus, the bus driver sees 20 foreheads.