Articles in heaven

Two friends died. One a CA and another a Doctor. They reached Yamaloka.
Yamraj: You both have committed same sins and both seems to have same merits. So doctor will get 5 year in hell and CA 1.5 years hell term.
Doctor asked Yama : Why I got 3.5 years more when our sins are equal

Yamraj : CA has already served 3.5 yr hell in articleship. So he got less term.