Two accountants are in a bank, when armed

robbers burst in. While several of the robbers take the money from the

tellers, others line the customers, including the accountants, up
against
a wall, and proceed to take their wallets, watches, etc.
While this is
going on accountant number one jams something in
accountant number
two’s hand. Without looking down, accountant number two
whispers, “What
is this?” to which accountant number one replies,
“it’s that $50 I
owe you.”