A 54 year old accountant leaves a letter for his wife one evening and 
it 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 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 Hilton Hotel with my handsome and virile 18 year old
toy-boy. As you are an accountant, you will appreciate that 18 goes
into 54 many, many more times than 54 goes into 18!!!!