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."

Any Last Words?
There was an Englishman, an Irishman, and a Scotsman, who were going to be shot.

On the day of the executions, they take the Scotsman outside.

"Any last words?", they asked.

He yelled "Earthquake!" and whilst the firing squad were running about in a panic, he climbed the wall and got away.

The Englishman, seeing this, thought he'd try it, so when his turn came.

He shouted "Flood!", and similarly escaped in the ensuing confusion.

The Irishman thought this was a good plan, too so when they asked him for his last words, he yelled "Fire!"