A 54 year old accountant decides to leave his wife, and to rub it in at the same time. So he writes her a letter that reads: Dear Wife, I am 54, and by the time you get this letter I will be at the Grand Hotel with my beautiful and sexy 18 year old secretary.
When he arrives at the hotel the front desk clerk hands him a letter that was waiting for him. It read: Dear Husband, I too am 54 and by the time you receive this letter I will be at the Surfside Motel with my handsome and virile 18 year old boy toy.You being an accountant can certainly appreciate that 18 goes into 54 more times than 54 goes into 18
Every morning the teacher took roll call by having her students stand up and recite a short poem. The first to go sat in the front row and was the teacher's pet. He stood and said, "My name is Dan. When I grow up to be a man, I want to go to Japan... if I can, and I think I can."
Next up was a little girl who sat in the middle of the room. She stood and answered roll call by reciting, "My name is Suzy. When I become a lady, I would like to have a baby... if I can, and I think I can."
Finally it was Little Johnny's turn, a wise guy who sat way in the back of the room. He stood up and said, "My name is Johnny, and I don't give a crap about Japan. But I'd sure like to help Suzy with her plan... if I can, and you bet your sweet ass I can!"