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."

Be Quiet in Church
A Sunday school teacher asked her little children, as they
were on the way to church service, "And why is it necessary
to be quiet in church?"

One bright little girl replied, "Because people are
sleeping!"