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."

Blonde State of Mind
A blonde was bragging about her knowledge of international capitals.

She proudly said, "Go ahead and quiz me. I know all of them!"

Her friend said, "O.K. then, what's the capital of France?"

The blonde replied, "Oh, that's so easy! F."