He had to close a sail.
Because if there were one more, it'd be two forty. (Too farty) This works much better when spoken out loud. The joke how Irish people pronounce "forty."
Because it can't be taken on empty stomach
It started its own branch
Step one: Open the door. Step two: Put the elephant in. Step three: Close the door.
When there's a sail on it.
Schooner than later.