Three men, a doctor, an accountant and a lawyer are

dead and they appear in front of St Peter. St Peter tells them

that they have to answer one question in order to get to

Heaven. He looks at the doctor and asks, "There was a movie

that was made about a ship that sank after hitting an

iceberg, what was its name?" The doctor answers, "The

Titanic" and he is sent through. He then looks at the

accountant and say, "How many people died in that ship?"

Fortunately the accountant had just watched the movie and

he answers, "1 500!". St Peter sends him through and then

finally turns to the lawyer and commands, in a very heavy

voice, "Name them!".