Phil the Ruler of Heck leads Dilbert into the elevator by his tie. Dilbert asks, "What's the penalty for stealing a chair??" Phil replies, "You are sentenced to sit in the break room used by the accounting department." Dilbert sits at a table with two men. One man says, "I like to type the number six." The other looks into his paper bag and says, "Cripes! This is my Tuesday lunch bag."