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."

Bad Japanese economy
According to inside contacts, the Japanese banking crisis shows no signs of ameliorating. If anything, it's getting worse.

Following last week's news that Origami Bank had folded, we are hearing that Sumo Bank has gone belly up, and Bonsai Bank plans to cut back some of its branches. Karaoke Bank is up for sale, and it is (you guessed it!) going for a song.

Meanwhile, shares in Kamikaze Bank have nose-dived, and 500 back-office staff at Karate Bank got the chop. Analysts report that there is something fishy going on at Sushi Bank, and staff there fear they may get a raw deal.