Southern Jiangxi in the early 1980s. Lin Qingsui is jilted by a working-class family in the county town. Her mother is bedridden, and her younger siblings are still young. While going through an old account book left by her father, she discovers discrepancies between the grain station's purchase records and the grain actually received into storage. She takes over a township grain station that has been running at a loss for years, using her bookkeeping skills and expertise in grading mountain produce to audit the accounts and restore purchasing operations. Xiao Qingshan, a demobilized soldier, joins her in running the business. As the old accounts are finally cleared up, another side of the story behind her father's past conviction for falsifying accounts begins to emerge.