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."

Mothers....
A man calls his mother in Florida. "Mom, how are you?""Not too good,"says the mother. "I've been very weak."The son says, "Why are you so weak?"She says, "Because I haven't eaten in 38 days."The man says, "That's terrible. Why haven't you eaten in 38 days?The mother answers, "Because I didn't want my mouth to be filled with food if you should call."