Jim and Johnny die in a boating accident.
Jim goes to heaven and Johnny goes to hell.
One day Jim looks down at Johnny in hell.
Johnny has a beer in his hand and a blonde on his lap.

Jim gets pissed off, so he goes to God and says, "What is this? I think I want to go to hell.
Just look at my friend down there."

God says, "Look closer.
The beer has a hole in the bottom, and the blonde doesn't."