A 54 year old accountant leaves a letter for his wife one Friday evening that reads:

Dear Wife (that's what he called her):

I am 54 and by the time you receive this letter I will be at the Grand Hotel with my beautiful and sexy 18 year old secretary.

When he arrived at the hotel there was a letter waiting for him that read as follows:

Dear Husband (that's what she called him): I too am 54 and by the time you receive this letter I will be at the Breakwater Hotel with my handsome and virile¹ 18 year old toy boy.

You being an accountant will therefore appreciate that 18 goes into 54 many more times than 54 goes into 18.