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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."

Facing Adversity
A person who smiles in the face of adversity probably has a scapegoat.

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You can see the results below:

At the first session of a conversion class... won 50.30% of the times

Bad Japanese economy won 50.38% of the times

Thank you for your vote!

You can see the results below:

At the first session of a conversion class... won 50.30% of the times Bad Japanese economy won 50.38% of the times

At the first session of a conversion class... won 50.30% of the times

Bad Japanese economy won 50.38% of the times