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."

At The Pearly Gates
Recently a teacher, a garbage collector, and a lawyer wound up together at the Pearly Gates.

St. Peter informed them that in order to get into Heaven, they would each have to answer one question.

St. Peter addressed the teacher and asked, "What was the name of the ship that crashed into the iceberg? They just made a movie about it."

The teacher answered quickly, "That would be the Titanic." St. Peter let him through the gate.

St. Peter turned to the garbage man and, figuring Heaven didn't REALLY need all the odors that this guy would bring with him, decided to make the question a little harder: "How many people died on the ship?"

Fortunately for him, the trash man had just seen the movie, and answered, "1,228."

"That's right! You may enter."

St. Peter then turned to the lawyer. "Name them."