An accountant, a lawyer and a cowboy from Maple Creek were standing side-by-side using the urinals.
The accountant finished, zipped up and started literally scrubbing his hands ..clear up to his
Elbows....he used about ten paper towels. He turned to the other two men and commented, "I
graduated from the University of Toronto where we were taught to be clean."
The lawyer finished, zipped up and washed his hands well and took five paper towels, then commented, "I graduated from the University of B.C. where we were taught to be environmentally
conscious."
The cowboy zipped up, swished his fingers with some water, took one paper towel and as he was walking out the door said, "I graduated from the University of Alberta where we were taught