The accountant came to work looking exhausted.

Finally, his boss took him aside.

"Barry," he said, "you look terrible! What's wrong?"

"Sorry," he replied. "I just couldn't get to sleep last night."

Trying to be helpful, Barry's boss asked, "Why didn't you try counting sheep?"

"I did," he answered. "THAT was the problem. I made a mistake, and it took me the rest of the night to find it."