A lawyer dies
and goes before St. Peter at the pearly gates. While St. Peter is looking through the book of life at his record the lawyer speaks up.
"Um, I think there's been a mistake and I shouldn't be here. I'm only 38 years old."
"Really? Because according to this book you're 107 years old."
"What? That can't be. That's just ridiculous. How did you come by that number?"
"We used the hours you billed."