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."

Baseball heaven
Bob and Earl were best friends and had been for 50 years. They went to baseball games together and had the best time possible.

They truly loved the game but they always wondered if there was baseball in heaven and agreed that whoever died first had to call the other guy and tell them if there was baseball in heaven.

Then one night Earl died and then a few days later Bob went to his funeral and came home after the burial service.

Then the phone rang it was Earl.
Earl said,"Bob is this you"
Bob said,"Yes, Earl how are you doing and is there baseball in heaven?"

Earl said,"Well I've got some good news and some bad news."
Bob said, "Whats the good news?"

Earl said, "Well there is baseball in heaven and you can play with Babe Ruth and everybody its great"

Bob said, "Then what's the bad news?"

Earl said, "Well Bob, your starting pitching tommorow night!"