The banker took his ledger out, The rancher took a seat.

"Lets see, I lent you twenty thou for cattle, corn and wheat. Let's talk about your cattle first."

The rancher's face looked pained. "You know how bad the market's been. Lost fifteen." he explained.

The banker was confused. "Fifteen what! Fifteen cents a pound? Fifteen died of thirst?"

"Nope, Fifteen thousand dollars lost, but, hey, it could be worse."

The banker swallowed hard then asked, "Well, what about your grain?"

"Well," says the farmer, "The hoppers ate up all my wheat, the sweet corn needed rain, the pigs got sick, and my son got drunk and joined the Moonies' Church! I figger I'm down forty thou but, hey, it could be worse!"

"Whataya mean, 'It could be worse!' That ain't even funny!" cried the banker.

The rancher shrugged and then replied, "Could'a been my money."

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