A 54 year old accountant leaves a letter for his wife one Friday
evening that reads:
Dear Wife (that's what he called her):
I am 54 and by the time you receive this letter I will be at the Grand
Hotel with my beautiful and sexy 18 year old secretary.
When he arrived at the hotel there was a letter waiting for him that
read as follows:
Dear Husband (that's what she called him):
I too am 54 and by the time you receive this letter I will be at the
Breakwater Hotel with my handsome and virile 18 year old toy boy. You
being an accountant will therefore appreciate that 18 goes into 54
many more times than 54 goes into 18.