Bedraggled Jokes

The accountant came to work looking more bedraggled than any of his coworkers had ever seen him. Finally his boss took him aside.
"Barry," he said, "you look like hell. What's' wrong?"
"Sorry," he replied, "I just couldn't get to sleep last night."
Trying to be helpful, Barry's boss said, "Why didn't you try counting sheep?"
"I did," he answered, "and that was the problem. I made a mistake, and it took me the rest of the night to find it."