Synopsis
Accountant Roy is sentenced to prison because he cooked up balances. He hopes that his companions, who profited from his cheat, will help him to a revision of his judgment. Meanwhile he has to adapt to a life in jail - which works out quite well, especially when he meets the self-conscious convicted thief Jane and falls in love. He starts to woo her. But then, while working in the prison's accounting department, he discovers that the prisoners' accounts are not properly kept. The director tries to keep him in her prison as long as possible.
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