Andy's been manager for 105 days. And at the end of each workday, he begins his ritual: serenading the team with his version of Semisonic's "Closing Time." The cloying alt rock ballad bores everyone to tears - except Stanley. Though he doesn't care for the song, he knows it marks the end of the day.
Robert California meets with Andy to review some alarming data from the new ticketing software. It reveals that Scranton is a sloppy office, prone to mistakes. As Andy tries to explain away the errors, Dwight bursts in and sits down. Pressed about the intrusion, Dwight awkwardly backs out of the room saying nothing. California is clear with Andy: end the mistakes now. He tells Andy he'll be back in a week to check on their performance.
Dwight's overhead the conversation and steps into Andy's office to propose a solution. He's developed a tracking system that can ensure that everyone's accountable for their own work and the work of others. Andy's concerned that implementing such a system might cause controversy. Dwight's affronted and asks Andy if he's not been a loyal and effective number two man for him. Absolutely, Andy replies, encouraging Dwight to "go do that voodoo that you do."
Gabe approaches Toby with a request to officially register a new workplace relationship. He's attracted to Val, the new warehouse supervisor. Toby lets him know he doesn't really need to register until the two of them are dating. Gabe explains that he doesn't want to take any chances with any HR red tape. It'll move fast when it happens, he tells Toby.
Andy gathers the team to introduce Dwight's new solution for reducing sloppiness in the office. Dwight explains that his Accountability Booster will track everyone's mistakes. When five mistakes are detected, the system will automatically trigger an email to Robert California with a recent consultant's report that the branch be closed. In addition, the program will also automatically forward all of the negative emails the staff has written about Robert California to each other. It's a doomsday device.
The staff is not happy. Oscar tests the system by sending a shipping order before payment's been received; a buzz quickly confirms that the system works - and that the team has four mistakes left. The tension grows; Angela pulls Kevin off a mission critical task due at the end of the day. Still, the team makes two more mistakes. Two more and their jobs will disappear. They gather around Dwight's computer trying to guess his password so they can disable the device. No luck.
Sensing a chance to impress Val, Gabe sits in on the safety meeting in the warehouse. With Val and the others looking on, Gabe mocks Darryl about the size of his lifting belt. He then offers to buy everyone coffee. He proffers a $100 bill and asks Darryl to go get the drinks for everyone. In turn, Darryl asks Val for help in carrying the cups back, and they head off together. Gabe realizes he's been outmaneuvered.
After the team makes a fourth mistake, Angela double checks a figure of Oscar's - and it's wrong too! The buzzer goes off, setting the team into a panic. Stanley reaches for a bottle of booze that he's been saving for retirement. Andy appeals to Dwight: is there anything they can do to keep the emails from being sent automatically at 5:00 p.m.? Dwight says he could enter his password and disable the program - but he won't. He lectures the team: their work is sloppy; they constantly complain, and they're incompetent. They don't deserve to have the branch. He wishes them luck in finding their next jobs and then leaves for the day.
Andy springs into action. He'll take a posse out to Schrute Farms to try to reason with Dwight. Jim is tasked with finding Robert California and then trying to delete or defuse the email when it comes in at 5:00. The tension is almost debilitating.
Andy, Pam, Erin and Kevin find Dwight in front of his farmhouse, digging a grave for a horse. Dwight rebuffs them when they offer a token gift. But when the team offers to help him dig, he gladly accepts their help.
Back in the warehouse, Gabe asks Val out on a date: to go to the cemetery and drink a little wine. She explains she has a personal policy that she doesn't date co-workers. Gabe tells her he could quit. "Don't quit," she tells him quickly. Darryl takes notice.
Jim finds Robert California at his racquet club and cajoles him into a quick game of squash. It's soon clear Jim has never played before. As the clock ticks down, Jim does his best.
Inside the farmhouse, Dwight and his co-workers take a break. Andy really wants to beg Dwight to stop the email, but Pam insists that they not discuss it. As Dwight heads to the kitchen to fetch some milk, Pam tells Andy she knows he'll do the right thing - as long as they leave him alone, she says.
Five o'clock arrives. Jim hears the telltale sign of an email alert on Robert California's phone. Jim feigns that it's his own phone going off and stops the match to go intercept the dreaded message. But California knows it's his and asks Jim to hand him the phone. The moment of truth arrives. But the only email message is from Jet Blue announcing a fare sale. Relieved, Jim is happy to continue his hapless game against the CEO. Dwight's done the right thing.
The team is elated that the damning email was never sent; their jobs are safe for another day. To camera, Dwight explains that his co-workers aren't his favorite people in the world - he wouldn't even call them his friends. He's clearly a little surprised by his own compassion. "I may have to work with them forever," he says with resignation and a tinge of satisfaction.