A 64-year-old accountant left a letter for his wife one Friday
 evening that read, 
 
 "Dear wife, I am 64, 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, 
 
 "Dear husband, I too am 64, 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. Being an accountant, you will
 appreciate that 18 goes into 64 many more times than 64 goes
 into 18."