Following the explosive events of the previous episode ("Brother's Keeper"), "Debts and Accounts" focuses on the characters dealing with the aftermath of major life-changing events, including the death of Coover Bennett.
: Mags Bennett attempts to settle the family's affairs following her son's death, while Dicky Bennett takes exception to their new business deal with Boyd. Thematic Significance
: Re-enters the criminal world with renewed momentum, establishing a new business arrangement that impacts the local power balance.