Polly Parish (Reynolds) works in the Millinery Department at J.B. Merlin & Son's department store on the Upper East Side of Manhattan. She is summoned to the office of the store manager, who informs her that she is fired because she is overselling hats, which creates too many returns and too much work for the accounting department. After work, Polly walks home and wonders what she will do to make ends meet.
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