BUSINESS
An owl and a seagull decided to start a business. The owl did not have any money so he borrowed some. The seagull owned a precious jewel and he put that into the venture as well.
The two of them boarded a ship as they wanted to start their business in a distant land. On their way a violent storm that hit their ship and it sank. The owl and the seagull managed to save their lives by clinging to a floating piece of wood.
After the storm the seagull flew with the owl on its back and both of them reached shore and were safe.
Ever since then the owl comes out only at night for fear of meeting its creditors and the seagull keeps flying over the sea in the hope that the sea will give him back his precious jewel.    

BORROW AND SOW SORROW!