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."

An old drunk stumbles into a confessional...
An old drunk stumbles into a confessional. After not hearing anything for a while the Priest knocked on the wall. The drunk said forget it buddy there's no paper in here either.