Kevin's at Reception, but not in the way we're used to, raiding the candy dish and stating the obvious: he's actually behind the desk. Of course, Jim has to remind him to answer the ringing phone, and Kevin reads his stock greeting off a card before saying, "Please hold while I transfer you. OSCAR, YOUR MOM." Jim diplomatically THs that Kevin's doing as well as can be expected, which Kevin now demonstrates by transferring a call for Andy all over the bullpen, chasing it from desk to desk. Finally he gets the call over to Andy, amid much celebration, which is still going on when Andy THs in shock, "My maid died."
Pam arrives at her first day of work, and shows off the new sign outside Michael's condo. He's taped laser-printed pages that read "MICHAEL SCOTT PAPER COMPANY INC." onto the front of an old election yard sign. She knocks on his front door, and Michael answers in his robe. "Oh, good, my hooker's here," he cracks, which drains the excitement out of her right quick, even though she's holding the first piece of mail addressed to the Michael Scott Paper Company, Inc. Inside, he's arranged the kitchen table in decent office configuration. And is making French toast like a man with a mission. To make French toast.
Charles address the troops in the conference room, telling them that he's the acting branch manager until there's a replacement. How much does it suck to be Charles? You get this great new job, and then you have to deal with Michael, and then you have to be Michael. Kelly's question? "Where will you be staying while you're in Scranton?" Charles puts an early end to the Q&A session, and gets ready to move on to spending cuts, pausing momentarily to glare Stanley into putting down his crossword. Jim whispers to Dwight next to him about how loud he's breathing, and gets busted by Charles for it. "Oh, no, the new boss does not find Jim adorable!" Dwight THs happily.
Pam wants to get started with the day, but Michael is stalling by continuing to make French toast, until there's a veritable Eiffel Tower of it on the counter. Pam tries to get the mixing away from him, but it just ends up splattered all over his robe, triggering a rant from him about what a stupid move this all is. "I have egg in my Crocs," he concludes. Just when you thought he couldn't sink any lower.
At the office, people are marveling that they never see Charles eating, drinking, or going to the bathroom. Creed assures them that he does the latter.