A 54 year old accountant leaves a letter for his wife one Friday
evening that 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 that read,
"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 Breakwater Hotel
with my handsome and virile 18 year old boy toy.
You being an accountant will therefore appreciate that
18 goes into 54 many more times than 54 goes into 18."