The narrator and his dog are on their way to the office, and the dog asks the narrator why he is there. The narrator tells the dog that he has been the one who has been embezzling money from the firm. The dog thinks that the man has a good nose for money, and he wants to take the dog under his wing. When the two get back to work, the narrator wants the dog to check the accounts of all the other employees of the firm to make sure that no one has borrowed money from them without paying it back