What do you smell with?

Late to pre-school today, as Joshua was still asleep when pre-school started. He did wake eventually, and we got up, ate and got in the car. On the way there, we had this conversation:
Joshua: Daddy, look how many fingers I have in my seatbelt.
Me: (turning round to look) two.
J: Daddy, look how many fingers I have in now
Me: Sweetheart, I can't keep turning around to look at you - I'm trying to drive and don't want to have a crash.
J: Daddy, look at me, and I'll look at the road to see if any cars are coming.

Needless to say, I didn't think his advice was great...

Then at pre-school, we got out the car and:
Joshua: do we have anything to take in today?
Me: We've got loads of stuff in your bag.
Joshua: No, I mean toys. (there's a 'letter of the week' and if you take in something that starts with that letter, you get a sticker)
Me: The letter this week is 'N', what starts with 'N'?
Joshua: (I can't remember what he said, but it didn't start with N!)
Me: No sweetheart, think of a word that starts with 'N'. What do you smell with?
Joshua: Uh, pooh?

Oh dear. Still lots of learning to do.

His favourite 'starting with' letter is 'P'. Not really sure why, but it is. This means that lots of things apparently start with P (rarely accurate!). We were recently discussing Fireman Sam's vehicles, and Joshua said. 'Venus, that starts with P'.
Oops :)