The next thing they know they are standing outside the gates of Heaven. There is an enormous line-up of people waiting to go through the gates. It is pure chaos: there are dozens of angels trying to keep everyone in line and in order.
One of the three asks an angel what's going on. The angel tells him that there was a huge flood, a gigantic earthquake, a hurricane, tornadoes, etc. and that now there is a backlog of souls to be processed.
"Tell you what, though," says the harried angel. "We want to get rid of all this paperwork, so if you give me $500, I'll send you back to the real world right now."
The American realizes this is a great deal. He whips out his wallet and pays the angel $500 on the spot.
*POOF!* The American is back at the accident scene. He stands up and is perfectly healthy. The cops and paramedics are amazed at this miraculous recovery and ask him what happened. The American relates the story.
One cop scoffs at him. "What about the other two guys?" he asks. "Why are they still dead?"
The last I saw of them," the American says, "The Scotsman was trying to talk the price down and the Canadian was saying 'Shouldn't the government pay for this?'."