835% Match at a casino

An accountant and a lawyer were laying on a beach in Hawaii sipping mai tai&’s. The lawyer started telling the accountant how he came to be there. &;I had this downtown property in Memphis that caught fire and after the insurance paid off, I came here.” The accountant said, &;I had a downtown property, too, in Miami. It got flooded so here I am with the insurance proceeds.” The lawyer took another sip of his mai tai, and then asked in a puzzled voice, &;How do you start a flood?”