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 man phones a mental hospital and asks the receptionist...
A man phones a mental hospital and asks the receptionist if there is anybody in room 27. She goes and checks, and comesback to the phone, telling him No, the room is empty. "Good," says the man. "That means I must have really escaped."