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

Dear Wife,
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,
I too am 54 and by the time you receive this letter I will be atthe Hilton Hotel with my handsome and virile 18-year-old toy boy. You being an accountant will therefore appreciate that 18 goes into 54 many many more times than 54 goes into 18!