Chen Ming invests his life savings of 300,000 yuan to open a supermarket in partnership with his cousin Zhang Zhiqiang. However, Zhang goes back on their partnership agreement and insists on paying him only a salary of 3,000 yuan. He even secretly transfers merchandise from the old store to open a new one, while dumping debts and shifting responsibility onto Chen. Keeping records of his investment and inventory transactions, Chen carefully checks every account and clarifies their respective responsibilities. In the end, he recovers part of the money owed to him, takes over the store premises, and starts running the business independently. Through this experience, he learns that even when doing business with one's own family, every account must be settled clearly.