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."

Airplane Trouble
An airliner was having engine trouble, and the pilot instructed the cabin crew to have the passengers take their seats and get prepared for an emergency landing.

A few minutes later, the pilot asked the flight attendants if everyone was buckled in and ready.

"All set back here, Captain," came the reply, "except one lawyer who is still going around passing out business cards."