Audited a dream where the numbers kept moving

Last night I dreamed I was auditing a company whose ledgers were made of water. Every time I looked at a column, the figures rearranged themselves into a different total that still somehow balanced. I kept telling the CFO, a man with a seagull's face, that this wasn't how double-entry worked. He just shrugged and said the ocean doesn't debit or credit, it just tides.