Sleep Bookkeeping

I do not dream of islands

I do not dream of sheep

But in the morning I find I’ve often been

Bookkeeping in my sleep.

I’ll wake up in the morning

And find, filled out very well,

A reconciliation

Or a complex P & L.

I don’t sleepwalk to the kitchen

I do not send out sleep-faxes

I’ll sleep-shuffle over to my desk

And sleep-fill out all my taxes.

My sleep-bookkeeper is honest

He’s too sleepy to defraud it

And he passed with flying colors

Our last 3 a.m. sleep-audit.