Pictures:

Why was the bee punished?

Because it didn't bee-have.

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What is a light bulb filled with dirt called?

Not a light bulb, but a heavy bulb.

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What two letters are used to make a spreadsheet?

XL

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Why was the young mathematician encouraged when computing the formula of circles?

He was told it was easy as pi.

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How can psychiatrists charge so much?

Because people have to be crazy to pay those rates.

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What do Siamese twins say to each other before dinner?

Would you like to join me before dinner?

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When would someone use fine sandpaper?

When they are off coarse.

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What happened when the small dog fell into a large pot of blueberries?

It was berried.

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What do you call a bear that is manic depressive?

A bi-polar bear.

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Why did the lawyer have a fish tank in his office?

It made everything more o-fish-al.

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How do we know that this mother duck is popular?

She has a big following.

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What did people call the baseball game where everyone got hits that got them onto first base?

A singles event.

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