Well, the second panel may LEAD to the 3rd, but that last panel tells a whole lot in just a few words... it implies that virtually everyone being pestered by collections has no money, and that Dilbert REALLY doesn't like his boss... he sends them ALL to him; doesn't even try to spread out the damage.
This whole series, all the way from losing his project, to is a beauty. Thanks, Scott!
Please don't leave Dilbert in Collections too long. He needs the futility, the stupidity, the anguish, the sarcasm & the challenge of the Systems Office. Oh, & the Fist of Death.