A 54-year-old accountant leaves a letter for his wife one Friday evening that reads:
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:
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 boy toy. AND,
you, being an accountant, will therefore appreciate that 18 goes into 54
many more times than 54 goes into 18."