FNA

My friend Jody, a business teacher, had her accounting students in groups, and each group was required to name its corporation and put the name on their portfolios. The next day in class, Jody read aloud each portfolio, and one member from each group came up to get the group portfolio. When she called out the group name "FNA," no one came up to get the portfolio. She called aloud again, "FNA, come get your portfolio!" The whole class had their heads on their desks laughing. After she thought about it, she finally realized why they were laughing. I'm sure the words "FNA" echoed in her head at that moment!