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Lum is in high spirits since he just sent in his application to his correspondence course in business. At the same time Abner is in the dumps. He is jealous and suspicious of that new adding machine that was delivered. Abner is afraid it will put him out of a job, but Lum assures him that it still needs someone to run the numbers through it. In a mini version of John Henry, Abner challenges the machine. And the winner is… well, it’s inconclusive.
Cedric enters to change the subject a little. He’s getting supplies to go back to school, and he has a use for the adding machine that will be sure to get him some time held after school with the cute teacher.