The caption reads, "Dilbert is trapped in the bowels of accounting." Dogbert says to a demonlike clerk, "I understand you have Dilbert in there. Free him, or else . . ." The clerk responds, "Else what?" Dogbert replies, "Or else I will put this cap on my head BACKWARDS! Your little hardwired accounting brain will explode just looking at it." Wearing the cap backwards, Dogbert approaches Dilbert who is still hanging over the pit. Dilbert asks, "What was that popping sound?" Dogbert answers, "A paradigm shifting without a clutch."