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."

40th Birthday
A middle-aged guy is out to dinner with his wife to celebrate her 40th birthday. He says, "So what would you like, Sherry? A Jaguar? A sable coat? A diamond necklace?"

She said, "I want a divorce."

He replied in shock, "I wasn't planning on spending that much."