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 couple have not been getting along for years...
A couple have not been getting along for years, so the husband thinks,"I'll buy my wife a cemetery plot for her birthday."Well, you can imagine her disappointment. The next year, her birthday rolls around again and thistime he doesn't get her anything.She says, "Why didn't you get me a birthday present!?"He replies, "You didn't use what I got you last year!"