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 went to the police station wishing to speak...
A man went to the police station wishing to speak with the burglar who had broken into his house the night before. "You'll get your chance in court," said the desk sergeant. "No, no, no!" said the man. "I want to know how he got into the house without waking my wife. I've been trying to do that for years!"