Bilbo realises that, in a drunken stupor, he had drawn rather unflattering pictures of the Dwarves wearing swim suits. "My psychiatrist is going to have a feild day" he thought...
OR
Doing Elrond's Tax returns was tiresome;
Bilbo: For the last time! Shampoo is NOT tax deductible! It is not a 'work expense'!
Elrond: YES IT IS!
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