Seeing a man walking down a nearby street, he cries out, "Excuse me, sir, can you tell me where I am?"

Eyeing the man in the balloon the passer-by says:, "You are in a downed balloon in a farmer's field."

"You must be an accountant, sir," replied the balloon's unhappy resident.

"How could you possible know that?" asked the passer-by.

"Because what you have told me is absolutely correct, but of absolutely no use to me now," answered the balloonist.