This little yellow guy is Dexter. I don't know why or how he got into an accounting class, but I can't blame him for nodding off, especially if it was Cost Accounting. That class was the worst.
The frightening moment at the end when Dexter is disoriented and almost accidentally commits adorable duckling suicide is too much. Luckily, his handler was there to catch him. We all would have been rendered useless for the rest of the day if the worst had happened.