An illustration of a diligent accountant lady sitting at a desk, surrounded by stacks of papers, calculators, and a computer, focused on tallying up expenses and income for the month. She looks determined and concentrated, showing the process of '算帳'. On the other side, a frustrated customer stands at the counter, pointing angrily at the bill, indicating a dispute or conflict. The style is vibrant children's animation, with exaggerated facial expressions and gestures to emphasize the tension between the two characters. The scene is rich in detail, highlighting the contrasting emotions of the accountant and the customer.