Many years ago a young accountant, Warren, moved to the country and bought a donkey from an old farmer for £200.
The farmer agreed to deliver the donkey the next day. When he drove up the farmer said: "Sorry son, but I have some bad news. The donkey died."
Warren replied, "Well then, just give me my money back."
The farmer said, "Can't do that. I've gone and spent it already." Warren said, "OK, then just unload the donkey."
The farmer asked, "What ya gonna do with him?" Warren replied: "I'm going to raffle him off."
Farmer: "You can't raffle off a dead donkey!" Warren was insistent: "Sure I can. Watch me. I just won't tell anybody he is dead."
A month later the farmer met up with Warren and asked, "What happened with that dead donkey?"
Warren replied: "I raffled him off. I sold 500 tickets at £2 a piece and made a profit of £800."
The farmer was astonished: "Didn't anyone complain?"
Warren replied: "Just the guy who won. So I gave him his £2 back."
Rumour has it that some years later Warren returned to the City and joined one of the largest firms of accountants, where he eventually became senior partner.