Three men, a doctor, an accountant and a lawyer are dead and they appear in front of St Peter.

St Peter tells them that they have to answer one question in order to get to Heaven. He looks at the doctor and asks, "There was a movie that was made about a ship that sank after hitting an iceberg, what was its name?" The doctor answers, "The Titanic" and he is sent through.

He then looks at the accountant and say, "How many people died in that ship?" Fortunately the accountant had just watched the movie and he answers, "1 500!".

St Peter sends him through and then finally turns to the lawyer and commands, in a very heavy voice, "Name them!".