Tired of having to balance his wife Cindy's checkbook, Mike made a deal with her; he would look at it, but only after she had spent a few hours trying to wrestle it into shape.  

The following night, after spending hours poring over stubs and figures, Cindy said proudly, "I've done it! I made it balance!"  

Impressed, Mike came over to take a look.  "Let's see... mortgage 550.00, electricity 70.50, phone 35.00." His brow wrinkled as he read the last entry. "It says here ESP, $615. What the heck is that?"  

"Oh," she said, "That means, Error Some Place!"