In this rebirth-era drama, Gu Mingyuan returns to 1988, back to his job as a temporary accountant at Hongxing Food Factory. The factory director forces him to sign off on fraudulent accounts and take the blame, his fiancée publicly breaks off their engagement, and workers gather outside the factory demanding their unpaid wages. Having suffered a devastating defeat in his previous life, he refuses to accept his fate this time. Using lottery seals, prize-winning bottle caps, transparent accounting, and store incentive schemes, he makes the factory's stockpiled soda an enormous hit, selling out half the city. Step by step, he also uncovers the embezzlement hidden in the factory's books, humiliates his enemies, regains control of Hongxing, and wins Lin Xiaohe's genuine love and choice.