A man and woman sit on opposite sides of a desk. On the left sits the woman, her legs crossed, facing towards us. She wears a hat and has shoulder-length hair. On the right sits the man, elbows on the desk and fingers steepled together. He is bald and wears glasses. A window in the background bears the word "Lawers" [sic] written in reverse. Text at the bottom reads: "- So your husband says his secretary is rather deaf and she has to sit beside him because he doesn't want to shout all day? Well, madam, putting six and eight together....."