start taking advantage of it.

June 30, 1991.

Things at the company were proceeding at their usual pace, except for the scheduled release of Shaman King, the company's fifth major series, which was beginning to take shape in the Luc Comics theaters. There was Yu Yu Hakusho/Ghost Files, Slam Dunk, Evangelion, Samurai X, and Shaman King. This provided enough comics for years of sales because as sales increased, people recommended these series to others, who in turn recommended them, and so on.

Although the sales of Evangelion comics were not very high, it had a group of devoted followers who purchased the volumes, but this only made the comic's sales acceptable. However, it was clear in the company that it was an important series; only the whining of Raimon, who read Evangelion comics, could give you an idea of how good the story was.

Terry Brooks was organizing and reviewing Billy's polished drawings, still inspired by the top-notch work the young man had delivered. His drawings were masterpieces that Terry collected and edited for publication. He felt like Da Vinci's assistant, gently cleaning the specks of dirt that fell onto his master's great works.

At the same time, Billy was hastily writing on sheets of paper, adjusting the many pages of his upcoming series to submit.

Meanwhile, Anne received good news from the company. The Samurai Jack game had sold a total of 634,239 copies in the first month in the United States. Sales calculations in other countries varied depending on the region but selling 600,000 copies since it was released a month ago was a resounding success. The profits were around five million dollars, which was a satisfying total gain for Capcom. Each game cost $49.99, and this round percentage translated to 5% for the console, 17% for Billy Carson, who was the project leader, 40% for retailers, and the rest for the game's producers.

This news could only reassure Anne. An additional income was cause for celebration and could be used for investments, such as in Pixar and the animation team that Billy wanted for the coming years. Investing in an animation team was not a simple task, but with Pixar's help and some periodic acquisitions, Anne didn't see it as impossible for Billy to make the movie he desired for 1993.

-Billy, we have good news. So far, Samurai Jack game sales are a complete success. By the end of the year, it's expected that two million copies will have been sold in the United States alone, - Anne said, ecstatic. Both Thomas and Anne highly valued Billy's artistic vision to the point where any work done by the young man was considered a masterpiece.

-Great, that can only be good for us, - Billy said, pleased.

-Of course, it is. I've already inquired about the sales figures for all our series. The advertising we did for Capcom was a total success. People are associating Samurai Jack with the company. I've received several orders for the Samurai Jack series, but we don't have the exact information, - Anne said, noticing that Billy wasn't raising his head despite hearing her words.

-What are you doing? - Anne asked.-- I'm writing a book. I have some ideas in my head. For now, I'll write the book without drawings. A thousand-page odyssey, - Billy said.

-I'll hire a scribe to transcribe it next month, - Anne replied, making a note of the obligations arising from the multiple projects the owner was undertaking left and right.

-By the way, we've already reached out to the animator you specifically requested. He's just a newcomer in the industry, and I still don't understand why you want to hire him, - Anne said.

Billy had called six animators, and among them was one with a six-year career in the industry without many notable achievements, essentially a novice in every way.

-Because he has worked with major TV networks and is currently unemployed. Joe Murray will be an integral part of our animation team; he has ambitions we can harness. We just need to convince him to join our company under a work contract and create his animated series. He can also help with the Hercules movie. We need a team of five animators, all with some experience or enough talent to support him. I'll take care of the rest, - Billy explained.

-We've already sent out the call to CalArts, and Joe Murray will be here at the company on July 3rd. Some young talents are working on animation shorts or independently. With John Lasseter's contacts, everything went smoothly, - Anne added.

Talent recruitment was actively underway for anyone interested in joining Lux Comics. The goal was to create a 2D digital movie, but more importantly, to lay the foundation for the many television series that would be part of their future animation channel.

The first step was to secure John Murray, who would be creating "The Modern Life of Rocko" and, if possible, participating in many other animation shorts. The next recruitment was even more challenging. Although he had briefly met the man at Hanna-Barbera Studios, Genndy Tartakovsky was one of the sought-after talents. However, he had not yet responded to Lux Comics' call.

-When will they release the money? - Billy asked.

-I still have no idea. These companies can be quite demanding when it comes to releasing funds. Warner keeps ignoring us. We send them a letter every month about the payment, as per the contract, they'll default on January 1, 1992. So, it all depends on the coming months. I've requested sales reports from Hasbro and Warner, and we've calculated the likelihood of Warner's payout. Your father reviewed the contract, and there are some loopholes. Now we just have to see how honest they are with us. For now, the payout value is $19.4 million and counting. Everything earned this year will be paid out in 1993, - Anne explained.

-Wow, that would be like a gift from heaven. With that, we wouldn't have to gamble even a bit more, - Billy said.

-I've told you before, gambling isn't good, - Anne said.

On June 12th, the Red Bulls secured their fifth victory against the Los Angeles Lakers, and the 1991 tournament ended just as Billy had arranged. The bet of $250,000 against nine bettors for the championship title and $100,000 against twelve bettors for Michael Jordan's MVP title was just a way to earn extra money. $2,950,000 was enough to provide the company with funds to invest in more stocks and to finish the third floor to make way for the animation studio.

-Well, I've won enough money to invest in the animation studio, buy some more stocks, and run the advertising campaign for ID Software, - Billy said, pleased with his achievements.

With the new accounting achievements of Raimon, it became easier and more beneficial for the company to address the issue of taxes on donations. So, with a few considered investments, the margin was significantly reduced.

-Well, now that you know the statistics, I'll leave you to your writing. Tomorrow is your last accounting class, Raimon promised to help you with the new forms, - Anne said.

-Of course, the last class, although I don't think it's necessary. After all, I'm going to business school now, - Billy replied.

After all, he would be starting university in a month.

-It's the last one, and you're going, no excuses. Raimon was a tutor at the university; his knowledge will be useful to you, - Anne said, leaving the office to attend to some errands.

Billy simply nodded and got back to finishing the chapter about Bran Stark climbing the walls of Winterfell with his dire wolf Summer howling in the night. Then he is pushed out of a tower by Jaime Lannister to conceal the dark secret he shares with his sister, the queen.

The office was adorned with posters and various images. The comic book library contained all the volumes the company had released up to that point, along with a few volumes from other companies Billy had collected over time. Of course, it also held all the comics he had managed to acquire about Captain Atom, a comic he had purchased from Charlton Comics, which was currently in the works for a remake, reimagining the story.

The next chapter was about the iconic character Tyrion Lannister and his hungover awakening in the barn after a party celebrating the arrival of the king. With a kick from his nephew, who held a particular grudge against him, as per the words of his mother and his petulant nature. Tyrion was one of the few who treated him harshly and set boundaries.

As soon as he finished the chapter and was about to start the next one, Raimon entered cheerfully, holding a one-liter bottle of Coca-Cola.

-Billy, it's time for your last accounting class. Don't worry; my classes are fun, - Raimon said as he came in and picked up some comics, checking if there were any he could borrow. After all, Billy wouldn't mind if he took one.

"You can't take my comics," Billy said, aware of Raimon's habit of borrowing his comics, watching as Raimon checked each bookshelf, pausing at some in particular.

-Me? Incapable? - Raimon feigned ignorance, sitting in the chair next to Billy and pulling out a blue book with the Stanford University logo on it, titled "General Accounting."

-- Come on, let's put your accusations aside for now. I'll give you your final accounting class. I'll focus on teaching you the general principles and their applications in the field. The most important thing is that you understand nine basic principles and three exceptional principles that are the cornerstone of accounting. Of course, this class will be taught in detail in your accounting classes, but I was lucky enough to be a tutor. Let's start by noting the first principle, 'going concern,'-Raimon said, jotting everything down on a sheet of paper. He had very fine computer-like handwriting with meticulous lettering.

-Each principle is a form of business concentration, and the forms are evaluated as the company needs to reorganize. They are basic, and the following are about the amount realized, consistency, conservatism, prudence, inconsistency, historical cost, stocks, and inventory. -

-Well, that sounds easy, - Billy said.

-It is and it isn't. It's easy if you can see all the principles behind accounting. Once you understand the procedures, you can grasp everything better. Moreover, after examining all the accounting criteria, such as regulations, and if you manage to understand the system, the rest is straightforward, - Raimon explained.

-Is that how you handle my investments? - Billy asked.

-Of course, we follow some principles. But it's not entirely the same, - Raimon replied.

-How do you handle donations? - Billy inquired.

-Well, we adjust our investments as much as we can. In this world, you can bet on anything, but it's only easy if you know how to invest. Sometimes we adjust investments based on non-payment or payment, project growth for a company—the sky's the limit. We're in the most powerful position; we own the market, - Raimon said.

-How would you bet against the mortgage system? - Billy asked.

-Well, for now, I don't have many ideas, but one way would be to short-sell the assets. The idea is to buy mortgage assets in such a way that if mortgage prices drop, you make money from the fall. In other words, you sell assets you don't own, like a loan for something you don't have, hoping to buy them cheaper in the future. If the value of the assets falls, you make a profit by buying them at a lower price and returning them to the lenders, - Raimon explained.

-Wow, and could you bet against a country? - Billy asked.

-Do you want to bet against a country? - Raimon asked, a bit more serious than usual.

-Well, it's just an idea. How would you bet against a country? - Billy asked, becoming a bit more serious himself.

-Put options, buying a futures contract that gives you the right but not the obligation to sell the shares. But if you have a specific price set in the future from your call option, even if the market price drops. If the stocks fall significantly, the value of the put options increases, resulting in more profits for you, - Raimon explained, scratching his head. - Or you can short-sell it and leverage it with debt. If you lose, you lose double the money you used to buy, but if you win, you double your winnings without investing money, - Raimon continued, contemplating the many things one could do with short selling.

-Raimon, let's bet against the Soviet Union. I believe the Soviet Union won't make it past this year, 1991. What do you think about making a short sale for 1992? - Billy suggested.

-What are you talking about? Betting against a country? I think I need to sit down! - Raimon exclaimed, taking a sip of his Coca-Cola.

-What do you think, Raimon? What's the maximum short-selling timeframe we can do? - Billy inquired.

-Well, I think it's complicated because of the interest rates; you have to pay them. I'd recommend at least three weeks, extending the payment deadline to the next month,- Raimon replied.

-Okay, in December, we'll bet against the Soviet Union, with leverage. What do you think about betting two million dollars? - Billy proposed.

-You can do it, but let's say the loss could be around 34 or even more. You're betting against a country; they'll ask for collateral, - Raimon warned.

-How much money do we have in stocks? - Billy asked.

-Do you want to bet on stocks? Well, we have 12 million dollars spread across stocks. If we add another 10 million, I think they'd accept the short sale for the interest payment, - Raimon explained.

-We've got it. We'll bet against the Soviet Union. Two million dollars leveraged, or four million, yes, four million. We'll bet all my shares, and well, beyond that, I think it would be too risky, - Billy decided.

Raimon could only hyperventilate, almost in a state of disbelief. Betting four million with leverage on a short sale of a future asset.

-You're insane, - Raimon said.

-It's a secret between you and me, - Billy replied.

He saw Raimon swallowing hard. It's better not to break Billy's trust. He'll need to do something. He needs gummy bears. Lots of gummy bears to calm his anxiety, Raimon thought.

Billy's debts were only six million dollars for now, but that was just for the moment.

...