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 real dilemma
I have this friend who has a real dilemma. His wife won't give him a divorce until she figures out a way of doing it without making him a happy man.