A father was at the beach with his child...
A father was at the beach with his children when his four-year-old son ran up to him, grabbed his hand, and led him to the shore, where a seagull lay dead in the sand. "Daddy, what happened to him?" the son asked. "He died and went to Heaven," the dad replied. The boy thought a moment and then said, "Did God throw him back down?"

Bad Japanese economy
According to inside contacts, the Japanese banking crisis shows no signs of ameliorating. If anything, it's getting worse.

Following last week's news that Origami Bank had folded, we are hearing that Sumo Bank has gone belly up, and Bonsai Bank plans to cut back some of its branches. Karaoke Bank is up for sale, and it is (you guessed it!) going for a song.

Meanwhile, shares in Kamikaze Bank have nose-dived, and 500 back-office staff at Karate Bank got the chop. Analysts report that there is something fishy going on at Sushi Bank, and staff there fear they may get a raw deal.