What has four legs and a back,...

A man in a bar sees a friend at a table, drinking by himself.

Approaching the friend he comments, "You look terrible.

What's the problem?"

"My mother died in June," he said, "and left me $10,000."

"Gee, that's tough," he replied.

"Then in July," the friend continued, "My father died, leaving me $50,000."

"Wow. Two parents gone in two months. No wonder you're depressed."

"And last month my aunt died, and left me $15,000."

"Three close family members lost in three months?

How sad."

"Then this month," continued, the friend, "nothing!"