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The OTMGirls turn a profit for the first time thanks to Retsuko's business acumen. Haida hits it off with Inui after an unexpected encounter.
To repay her debt, Retsuko starts working as the accounting manager for an underground idol group. In reality, she's at their beck and call.
After seeing Retsuko sing, Hyodo proposes that Retsuko become the lead vocalist, demoting Manaka in the process.