"Golfing Bet" joke

Steve and Bert head out to play 9 holes of golf. "Let's make the time worth the while, at least for one of us, and spot $5 on low score for the day," says Steve. "Sounds good to me," replies Bert.
After the 8th hole, Bert is ahead by one stroke but cuts his ball into the rough on the 9th.
"Help me find my ball, Steve," Bert says. "You look over there." After a few minutes of looking, neither of them has had any luck. Since a lost ball carries a four point penalty, Bert takes a ball from his pocket and tosses it to the ground. "It's ok, I found it," he announces.
Steve looks at him and says, "After all the years we've been friends, you'd go and cheat me on golf for a lousy $5?"
"What are you talking about? I found my ball right here," replies Bert.
"Oh, and a liar too!" says Steve, with disappointment. "I'll have you know I've been standing on your ball for the past five minutes!"

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