The Zero Ledger Office has a rule: a ledger opened on the seventh day after death must be settled by the end of that day. After his master goes missing, Wen Chuan receives his first commission call. The elderly woman on the other end has been dead for three days. He is asked to recover 9,800 yuan for a family portrait refund. The receipt is genuine, but the photo session records don't match. The money can be refunded, but the daughter refuses to accept the arrangements her mother left behind. To meet the deadline, Wen Chuan fills in the collector's name in the gray-page ledger without permission. The name burns into an ashen mark, and from then on he can no longer hear the voice in his mother's old recordings. It turns out that settling the dead's accounts doesn't mean you can make choices for the living. From a family portrait that was never taken to thirty-one meal cards awaiting refunds, he checks every receipt and pursues every old debt, letting each living person make their own choice. Then, on one of the meal cards, he finds the name of his missing master. The top-up was made after he disappeared, and the signature is in his handwriting.