Despite their record sales, the Michael Scott Paper Company is going broke quickly and they face bankruptcy. However, an investigation by David Wallace might help Michael out.
- Badass Boast: Michael gives one to Wallace and Miner that while his company might be in trouble, Dunder Mifflin is the one in the most trouble and he could always make another paper company if this one fails.
- Batman Gambit: Jim does one of these when Dwight finds out that the Michael Scott Paper Company is broke and simply can't last, and rushed to tell Miner so that he can use that information against Michael in the buyout negotiations. Jim, overhearing Dwight get the news, follows Dwight to Miner. Jim knows that Dwight has already embarrassed Miner twice in front of Wallace, and that Miner doesn't want to look stupid again, but also doesn't want Miner to think he's supporting Michael and undermining Dunder-Mifflin. So he instead compliments Dwight on "cracking the case" and asks him why he hasn't cracked any other cases. This pisses off Dwight, who starts ranting about solving the Case of the Missing Beets from his beet farm, which was done by a man who didn't leave footprints because he wasn't wearing shoes when he stole the beets, only socks, etc. Miner, clearly out of patience, dismisses everything Dwight says and orders him to stay away from the negotiations.
- "Could Have Avoided This!" Plot: Implied by Phyllis when she asked David that he should have talked to Michael on the phone instead of directing him to Charles and this entire situation could have not happened. It's strongly hinted that he thought that too.
- Dumbass Has a Point: While it might be stupid of Michael to reject an offer of $60,000, he's not wrong when he says that having a stable job is better.
- Reality Ensues:
- Michael Scott Paper Company low prices, while effective in gaining more customers, are costing them money and could go broke in less than a month.
- On the flip side, because of Michael's company, Scranton lost 10 of their biggest clients. Unless they get those back, in the next shareholders meeting, which will happen soon, they're going for David Wallace's head, who will have to explain how they're losing clients so quickly.
- Status Quo Is God: At the end of the episode, Michael, Pam, and Ryan get their jobs back at Dunder Mifflin. Of course, they have to work for it, with Pam's risk in particular in joining Michael getting her a new job in sales.