[k-] Kermit is in the [3] basement of the [-an] pawn shop where he is making a 坎 pit with a second-hand shovel. On the side of the 坎 pit is all of the excavated 土 soil. Kermit then puts a bunch of pawn shop 欠 bills inside the 坎 pit and starts covering it with 土 soil. He is doing this because the boss instructed him to do so, hoping this way they can avoid going bankrupt.