Bert, the surgeon, doubles as a mortician - that is a joke as old as Martial, and still funny. Jill, the firm's top grossing wealth consultant, doubles as a morals tutor. When your balance hits zero, she gives you a complimentary copy of Thoreau's, Walden, and you can go "live simply" in the woods outside the office park. I guess that's funny. Why would she give a free book to someone who's broke?