Bad debts to profit
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A city boy, Kenny, moved to the country and bought a donkey from an old farmer for $100.00. The farmer agreed to deliver the donkey the next day. The next day the farmer drove up and said, "Sorry son, but I have some bad news, the donkey died last night."
Kenny replied: "Well then, just give me my money back."
The Farmer said: "Can't do that.