In the bathroom, an accountant, a lawyer and a farmer were standing side-by-side using the urinal. The accountant finished, zipped up and started washing and literally scrubbing his hands clear up to his elbows. He used about 20 paper towels before he finished. He turned to the other two men and commented, "I graduated from Harvard and they taught us to be sanitary."

The lawyer finished, zipped up and quickly wet the tips of his fingers, grabbed one paper towel and commented, "I graduated from the University of Texas with a Law degree and they taught us to be environmentally conscious."

The farmer zipped up and as he was walking out the door said, "I graduated from the University of Iowa and they taught us not to piss on our hands."