The episode begins with Burt, Joan and Pete in a meeting with a banker. It is about taking SCDP public. The banker tells them that the cost of their company would be based at $9 per share. Burt thinks that it is supposed to be $12, but the banker assures him that his company has made the right evaluation. He tells them that he needs to keep the papers with him for 24 hours so that he could go through them. He also states that these papers are spotless and commends Joan on her record-keeping skills. After the banker leaves, Pete tells Joan that at $9 per share, her part in the company would be worth a million dollars. He calls Don their next hurdle. ..