This drawing, which can be colored by a colorist, shows a scene of an older man sitting at a desk, counting money.
He is wearing a suit, a tie, and a top hat. His face is detailed with a large mustache and beard, and he's also wearing glasses. His expression looks very focused as he looks at the money and papers in front of him.
The desk is large and sturdy, with drawers on the sides. There are stacks of papers and bills on the desk, and one of his hands points at a paper while the other hand holds some money.
Given the level of detail in the drawing, it would be suitable for both adults and older children. However, younger children might find it a bit complex.
