Splitting the herd

Miss Emma's cows just can't stay put! Each time they wander into Cowboy Kirby's yard, he uses odd and even numbers to count the herd. Then he sends all the evens back to Emma and keeps the odds for himself. It's only fair, he thinks. And, besides, Emma sure is cute. Kirby doesn't notice that his herd keeps getting smaller while Emma's grows larger. Emma is the kind of gal that is good at math (as well as running a ranch and baking a cake). Yet she's tenderhearted and doesn't want to hurt her friend's feelings by explaining his math mistake. How will she solve their problem with odds and evens? Count on Emma for coming up with a surprise ending!