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 lay sprawled across three entire seats...
A man lay sprawled across three entire seats in the posh theater. When the usher came by and noticed this, he whispered to the man, "Sorry, sir, but you're only allowed one seat." The man groaned but didn't budge. The usher became impatient. "Sir, if you don't get up from there I'm going to have to call the manager." Again, the man just groaned, which infuriated the usher who turned and marched briskly back up the aisle in search of his manager. In a few moments, both the usher and the manager returned and stood over the man. Together the two of them tried repeatedly to move him, but with no success. Finally, they summoned the police. The cop surveyed the situation briefly then asked, "All right buddy, what's your name?" "Sam," the man moaned. "Where ya from, Sam?" With pain in his voice Sam replied "the balcony."