The Sniffing Accountant Season 5, Episode 4

Elaine

You are really lucky Newman never mailed that letter.

Jerry

Sorry I'm late, I just came from a meeting with my lawyer.

Elaine

What is this?

Jerry

It's a letter from your friend Barry Prophet's lawyer.

Elaine

He is filing a chapter eleven. Why, what's going on, why is he filing a chapter eleven?