The caption says, "Dilbert is forced to work in the accounting department." Dilbert has turned into a troll. Bradley the Troll says, "First you must understand how numbers change reality . . ." Bradley continues, "Some people think numbers merely REFLECT reality . . . But we believe that numbers CREATE reality." Bradley shows Dilbert a room where an overseer cracks a whip at several other trolls. Bradley says, "This our budget-erasing room . . ." The supervisor yells, "Erase faster!!"