The Bull and the Bear, 1892

From the December 31, 1892 issue of Punch:

Bulls and Bears. City Men: "Well, come, you are better off than I am," said the City Man. "If I hadn't now and again to appear before the Registrar in the Bankruptcy Court, I don't know what I should do with my time! I am stone broke. That's about it—stone broke! Knocked out of the 'House,' and without a scrap of credit: I am done for!"

And it was agreed that none of them had any prospects. Then they separated, or rather, were on the eve of separating.

"By the way—fancy forgetting to do it!" said one of them.

And then they rectified the omission, and wished one another, "A Happy New Year!"