In the opener, Dwight walks in to a gift-wrapped desk, computer, and office supplies, courtesy of... you guess who. Jim brags that it took him about five minutes to do, because he's got a black belt in gift-wrapping.
The Scranton office has a $4,300 surplus that needs to be spent by the end of today or else it will be deducted from next year's budget. Michael asks Oscar to explain it to him like he's five years old.
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