Why do we preferably have round manhole covers and not square ones?

What jumps when it walks and sits when it stands?

There are forty elephants and they have forty-fore heads. How can this be possible?

A shepherd had 18 sheep, out of which, all but ten died.

Can you tell us how many sheep was he left with?

In an interview, a boy was asked an unusual question 'How two persons sitting with a table in between them can't see each other?' He was unable to reply. Can you?

The below mentioned letters have been placed in a order using a logic.

DEAD, BALL, FEAR, SHOP

Can you find the logic?

A man calls his dog from the opposite side of a river. The dog crosses the river without a bridge or a boat and manages to not get wet. How is this possible?

When Jack was six years old he hammered a nail into his favourite tree to mark his height. Ten years later at age sixteen, Jack returned to see how much higher the nail was. If the tree grew by five centimetres each year, how much higher would the nail be?

Two batsman each on 94 runs. Seven runs needed to win in last 3 balls. Both make 100*. How?

Decode below three cipher riddles:

26 L of the A
7 D of the W
1000 Y in a M