Michael emerges from the kitchen, waits for a hush to fall over the bullpen, and bellows, "I. Declare. BANKRUPTCY!" Well, that's that.
After commercials, Oscar pokes his head into Michael's office to explain that you can't just say the word "bankruptcy" and expect anything to happen. Michael says that he didn't say it -- he "declared" it. I think if he didn't do it at the bell in the town square, it's not valid.
In the conference room, Oscar goes over some of Michael's paperwork, saying that he has a lot of credit-card debt. Michael immediately blames that on Jan, saying that she has his cards, but every charge Oscar turns up is for some stupid thing Michael bought -- Muppet Show DVDs, some exercise equipment that I wouldn't be surprised to hear was being sold by another team of Nick Figaro's telemarketers.
Oh, Jesus. So Andy apparently found Garbage the cat, and has left it on Angela's desk as a gift. Angela looks at Andy. Andy looks at the camera. Dwight looks at Andy. Pam looks at Dwight, and then Jim. Wing Chun looks at the clock and can't believe this episode is still going on.
In the conference room, Oscar shows Michael a graph he's made of Michael's expenses. By far the majority of Michael's spending is on what Oscar describes as "things that no one ever, ever needs, like multiple magic sets." Well, I think you sometimes need backups, for insurance purposes.
Jim and Pam watch Dwight, in the loading dock, playing "You Give Love A Bad Name" on his recorder. They marvel that Dwight could have been so hung up on Angela, as though Dwight is some amazing prize himself.
Conference room. Oscar offers to get Jan and Michael an appointment with a debt consolidator. Michael refuses to involve Jan, but when Oscar threatens to leave, Michael says that they need to frame it by saying that it could have been a lot worse, but that Michael did some fancy financial footwork and "cut it in half." Oscar warns that Jan is smart, but Michael murmurs, "She poses." The best argument for Michael's point of view, of course, is that Jan is still with Michael.
Bullpen. Dwight's back at his desk, moping. Jim suggests that he check out TripAdvisor to see if there are any new reviews, and Pam and Jim jointly interview that she posted a review of Schrute Farm: "The natural aroma of the beets drifts into the bedrooms and makes you dream of simpler times. The dawn juice walk will tug at your heartstrings. Tablemaking never seemed so possible. You will never want to leave your room. The architecture reminds one of a quaint Tuscan beet farm." Dwight dully says he's glad they had a good time. Pam nicely insists, "We really did! It was fun!" Dwight sighs deeply. The only review that matters to him would be from someone who surely never plans to return to Schrute Farm in her lifetime.