مانغا من أربعة إطارات بوميرانغ

A 4-panel manga comic strip (yonkoma), vertical layout, clean line art with manga screentone styling. Title at the top: "[Boomerang of Double Repayment]". Panel 1 dialogue: "[Is this the start of the new fiscal year?]". Panel 2 dialogue: "[Hideki Saijo]". Panel 3 dialogue: "[It must be Boomerang Street]". Panel 4 dialogue: "[The song is...]". Expressive comedic character reactions and humorous Japanese manga panel storytelling.