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 recruit who wasn't really meant to be a soldier...
A recruit who wasn't really meant to be a soldier went out to the rifle range for the first time. He missed every target and most of the hills behind them. Despondent, he said to the sergeant, "I think I'll just go and shoot myself."The sergeant said, "Better take a couple of extra bullets!"