The next day, Guan Zhiyue looked at the piles of accounts filling the room and slapped her forehead.

"Alas, good and evil will be rewarded in the end, the cycle of karma is real, and no one can escape the judgment of Heaven!"

"I am guilty! Please punish me with the law! Why are there so many accounts to deal with? It's going to kill me!"

After sighing for a while, Guan Zhiyue shook her head and looked up at the sky.

"You shameless thing, you shameless thing~"

Guan Zhiyue called out several times, but still couldn't see Bilian. Cuijuan rushed in and respectfully reported, "Your Majesty, Aunt Bilian has gone to the Accounting Department."

Guan Zhiyue nodded knowingly, then looked at Cuijuan and said, "Juan'er, have all the things on my back mountain come to life?"

"Your Majesty, rest assured, Eunuch Liu is very proactive and has taken good care of the crops on the back hill."

Guan Zhiyue nodded in satisfaction, then instructed, "Go tell Eunuch Liu not to disturb me for the next period of time. I need to audit the accounts of the inner palace. Tell him to pay more attention to the crops in the back mountain and make sure there are no mistakes."

"Yes, this servant will take care of it right away!"

After Cuijuan left, Guan Zhiyue remembered something and said, "Shiliu, pass down the order that from this day forward, the concubines of the harem no longer need to come to the Cold Palace to pay their respects morning and evening. They should live their own lives well in the palace and take good care of themselves. If they feel bored, they can organize a card game and play cards together!"

"Also, go to the Manufacturing Department and take this set of mahjong blueprints of mine. Have the people there order about a hundred sets for me."

"After these hundred sets of mahjong are finished, you can send Xiao Dezi to see the Emperor in person."

"As for what to say, you can report back to me after you get the mahjong tiles back."

Shi Liu nodded repeatedly in agreement, and finally took the mahjong blueprints that Guan Zhiyue had given her and headed towards the manufacturing department.

Guan Zhiyue was already sitting in the study, flipping through the account books one by one and reorganizing them.

The liquidation process began using modern accounting auditing methods.

Guan Zhiyue compiled all the accounts into three calculation models: expenses, income, and general ledger, arranged in that order, summarizing all the expense items and all the income items.

Just as Guan Zhiyue was busy, Bilian returned from the accounting department, and seemed to be looking unhappy.

"Oh, Bilian's back. How's the thing I asked you to do going?"

"Your Majesty, those officials are really going too far. They all act so aloof and arrogant, unwilling to deal with anyone, let alone settle accounts."

Guan Zhiyue smiled, then realized what was going on, and looked at Bilian and said, "It's alright. Who told them to manage the world's accounts? They're bound to be arrogant with all those expenses and incomes."

“I know why they disagree. They probably think we’re causing trouble. Okay, this won’t work. I know who to talk to.”

Bilian, unaware of Guan Zhiyue's plans, smiled and asked, "Your Majesty, what do you intend to do?"

Guan Zhiyue stood up and paced around a few times before looking at Bilian and saying, "Do you know what the Emperor's cousin does? Do you remember him?"

"Your Majesty, are you referring to Assistant Instructor Xin?"

Guan Zhiyue smiled and said, "Yes, it's Xin Chenchen, Assistant Teacher Xin, also known as Xin Yama by the students."

Bilian didn't quite understand what this ledger clearing had to do with Assistant Instructor Xin. "Your Majesty, what do you mean? What does this have to do with Assistant Instructor Xin?"

“It’s very relevant. Have Xiao Dezi come over. I need him to make a trip for me.”

Bilian didn't dare to delay and went straight to the backyard to drag Xiao Dezi, who was still bragging by the rockery.

"Xiao Dezi, come here right now! I knew you were always bragging here. Would you die if you didn't brag?"

Upon seeing that it was Bilian, Xiao Dezi quickly said respectfully, "Oh dear, Aunt Bilian, please forgive this servant! This servant wasn't bragging! What this servant said was all the truth!"

"Alright, hurry up and go, the Empress wants to see you!"

Xiao Dezi quickly composed himself, his playful nature replaced by a serious expression, and followed Bi Lian to Guan Zhiyue's study.

"Your Majesty, Xiao Dezi has been brought."

"This servant, Xiao Dezi, greets Your Majesty the Empress," Xiao Dezi said.

"Alright, get up quickly. I need you to go find the Emperor and ask him to lend you someone."

Upon hearing this, Xiao Dezi realized that it involved going to see the Emperor again and making a request, so he quickly and respectfully said, "Your Majesty, please give your orders."

Guan Zhiyue thought for a moment and said, "Go and tell the Emperor that Consort Shen has brought all the accounts from the opening of the palace. I need to settle them, but the accounts are too large and I need to find someone to help me. I beg Your Majesty to grant my request!"

"If the Emperor asks you who I need to find, just tell him the truth: I need his cousin, Assistant Instructor Xin, for help!"

Xiao Dezi nodded, indicating that he understood, and then hurriedly ran to find the Emperor. Guan Zhiyue watched as he left, then sat down at her desk, wrote a letter, and handed it to Bilian, asking her to deliver it to her cousin, Fan Ziqian.

Fan Ziqian also studied at the Imperial Academy. Those who were good at or accomplished in mathematics were asked to write down their names. She wanted to teach these people modern Arabic numerals, as well as addition, subtraction, multiplication, and division, so that they could calculate more quickly.

Otherwise, with all these accounts in the room, it would probably take until next year to finish. Now I finally understand why those accounting staff are so arrogant and slow at calculating accounts. It's because they're good at arithmetic!

"Bilian, hurry up and do what I asked you to do, then come back and let's take a quick look through it together."

Upon hearing Guan Zhiyue's words, Bilian swallowed hard and said, "Your Highness, this servant is bad at accounting. What is all this? It's too complicated!"

Upon hearing this, Guan Zhiyue laughed and said, "Hahaha, Bilian, you want to run away? You can't! If you run away, who will settle all my accounts for me?"

"Your Majesty, please spare this servant! This ledger is giving me a headache and making my eyes blurry."

Guan Zhiyue crossed her arms and said nonchalantly, "Keep making things up, let me see what you can come up with?"

Bilian: "....." Can I escape?

"Bilian, let's settle the accounts properly. Once the accounts are settled, I'll give you a raise, how about that?"

Upon hearing about the increased payment, Bilian's eyes lit up, and she immediately asked, "Your Majesty, is what you're saying true?"

Guan Zhiyue said, like a wolf in sheep's clothing, "Am I the kind of person who doesn't keep her word?"

Bilian replied firmly, "Yes, Your Majesty, you often say this, but I've never seen you do it."

"Oh, really? How come I don't remember?"

Bi Lian...