A cat dies and goes up to heaven. God meets him there and says, "Well how are things?" To which the cat says, "Terrible, I have never had a place to sleep and got hit with a broom every day". God says, "Well you've come to the right place, we will keep you very comfortable up here!" So the cat goes into heaven.
A few days later some mice die and go to heaven. God meets them there and asks how they are. They say, "Horrible. We have been on our feet forever running away from cats". God says, "Well you have come to the right place, you won't have to run anymore". The mice are relieved. They ask God for a favor. They ask him if they can ride around on rollerskates so they won't be tired. Of course, God agrees.
A week later God is walking around heaven and sees the cat. Asks how he is. The cat says, "Great, and those meals on wheels you've been sending me are delicious!"