You have heard about counting sheep as a way to try and get to sleep when you are having one of those nights I am sure.
Well, an accountant was having a hard time sleeping at night, so he went to see his doctor about his problem.
The doctor invited the accountant into the consulting room and asked him what the problem was.
“Doctor, I just can’t get to sleep at night”, the accountant said.
“Have you tried counting sheep?”, the doctor asked him.
“That’s the problem”, the accountant replied. “I make a mistake and then spend three hours trying to find it.”
Image used under a Collective Commons License from: https://en.wikipedia.org/wiki/File:Flock_of_sheep.jpg