An owl and a Seagull went into business together. The owl did not have any money so he borrowed some. The seagull owned a precious jewel and he put that into the venture as well.
The two of them went to board a ship, having decided to start their business in a far off land. But there was a storm and the ship sank. The owl and the seagull managed to get to safety.
But they lost all of their possessions. Ever since then, the owl only comes out at night for fear of meeting its creditors and the seagull flies high over the rocks in the hope that the sea will give him back his precious jewel.