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."

At night court, a man was brought in and set...
At night court, a man was brought in and set before the judge.The judge said, "State your name, occupation, and the charge."The defendant said, "I'm Sparks, I'm an electrician, charged with battery."The judge winced and said, "Bailiff! Put this man in a dry cell!"