An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

A sad mourner
A man placed some flowers on the grave of his departed mother and started back for his car, parked on the cemetery road. His attention was diverted to a man kneeling at a grave. The man seemed to be praying with profound intensity, and kept repeating, "Why did you die? Why did you die?" The first man approached him and said,"Sir, I don't want to interfere with your private grief, but this demonstration of hurt and pain is more than I've ever seen before. For whom do you mourn so deeply? Your Child? A parent? Who, may I ask, lies in that grave?"The mourner answered, "My wife's first husband! ... Why did you die? Why did you die?"