def count_distinct(values):
    """ This function returns the number of distinct entries in values.
    The values are inserted into a set and it's size is returned.

    Args:
        values: Type - anything that can be iterated over

    Returns:
        Count of distinct values.
    """
    distinct_set = set()
    for value in values:
        distinct_set.add(value)
    return len(distinct_set)