I agree with Welshman. As for the first pane, what part of the human anatomy does the "hole in the wall" resemble?
Dilbert groans as he is about to enter the bowels of corporate bureaucracy that is the "accounting department"
You're kidding, right? You've never been in one of those cases where one side has been so prepared for an argument that they go on the attack only to find the other side isn't argiung. Then they still try to make it seem the other persons fault. It happens quite a lot.