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 sailor goes to a cementary
A sailor, while bringing flowers to a cemetery, noticed
an old Chinese man placing a bowl of rice on a nearby
grave. The sailor walked up to the man and asked, "When
do you expect your friend to come up and eat the rice?"

The old Chinese man replied with a smile, "Same time
your friend comes up to smell the flowers."