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 lawyer returns to his parked BMW to find the headlights...
A lawyer returns to his parked BMW to find the headlights broken and considerable damage. There's no sign of the offending vehicle but he's relieved to see that there's a note stuck under the windshield wiper."Sorry. I just backed into your Beemer. The witnesses who saw the accident are nodding and smiling at me because they think I'm leaving my name, address and other particulars. But I'm not."