City boy Kenny moved to the country and bought a donkey from an old farmer for £100. The farmer agreed to deliver the donkey the next day. The next day the farmer drove up and said "Sorry son, but I have some bad news. The donkey died." Kenny replied "Well can you just give me my money back." The farmer said "Can't do that, I've spent it already." Kenny said "OK then, at least give me the donkey". The farmer asked "What are you going to do with him?" Kenny replied "I'm going to raffle him off." The farmer exclaimed "You can't raffle off a dead donkey!" Kenny replied "Sure I can. Watch me. I just won't tell anybody the donkey is dead."
A month later the farmer met up with Kenny and asked "What happened with the dead donkey?" Kenny said " I raffled him off. I sold 500 tickets at £2 each and made a profit of £898." The farmer asked "Didn't anyone complain?" Kenny replied "Just the guy who won. so I gave him his money back."
Kenny eventually became a partner in a local firm of accountants. (Allegedly)