A 54-year-old accountant leaves a letter for his wife one Friday evening that
reads:

Dear Wife (thats 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 (thats 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.