The Sniffing Accountant Season 5, Episode 4

Jerry

Bankruptcy, bankruptcy...as in I've taken your money and spent it on drugs!

Elaine

What do you mean, I thought it was the sweater.

Kramer

All right, What about the money?

Jerry

What about the money? Apparently if I had dissolved my relationship with him prior to his filing chapter eleven, I've could've got the money back. Which I would've done, if a certain imbecile had been able to get to a mailbox and mail a letter!!

Newman

Pair of bear claws, please.