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."

Bad News and Good News
Jill phoned her husband, John, at work for a chat. "I'm sorry dear," said John, "but I'm up to my neck in work today. I don't have time to chat."

Jill replied, "But I've got some good news and some bad news for you, dear."

"OK darling," said John, "but as I've got no time right now, just give me the good news."

"Okay," agreed Jill. "Well, the air bag works...bye!"