SUITS Review: “Accounts Payable”


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If I could rename this episode of I would call it ‘sacrifices’ . Almost every character in this episode makes a sacrifice to save someone else. Harvey sacrifices his painting to save the firm, Mike has sacrificed his freedom to save Harvey, Jessica is sacrificing her money to save Jack. This episode really shows the bond between the characters and how they are a family more than anything and a family takes care of it’s own.

We return to Danbury prison were Mike is blaming his real cellmate, Kevin, for trading cells with Frank, who tricked Mike into getting intel on Harvey and Rachel’s cell number.

Donna does Rachel a solid and gets her on the visitor list to see Mike. And Harvey and Jessica are gearing up for battle over the partner’s lawsuits.


Mike tries to keep his head down and avoid Frank but Frank uses his contact with Rachel as a way to get Mike to lose his cool. Mike attacks Frank and this puts Mike back in prison counselor, Julius Rowe’s office and his visitation rights suspended.

Louis tries to help the firm in his own way by hiring a cast of movie extras to give the illusion that the firm is thriving. Jessica makes Louis get rid of the fake associates.

Rachel goes to see Mike and is turned away when she finds out about his altercation. She’s told that only his attorney (Harvey) has access to see Mike. Meanwhile, Mike is told that he has the option to be rehabilitated and receive a in prison if he stays out of trouble. When Harvey hears of Mike’s situation from Rachel he reassures Rachel that Mike is okay regardless of the fight in order to protect Rachel. But he knows that the only way an inmate’s visitation rights are suspended is if the inmate initiated a fight. Harvey goes to Mike’s rescue.

Harvey shows up to Danbury with guns blazing as he tires to save Mike from Frank. But Mike tells him that will only make things worse for him and that he needs to deal with Frank on his own. He makes Harvey promise not to go to the Warden on his behalf. Harvey agrees but is taunted by Frank his from behind the prison gate and Harvey threatens Franks life. Mike finds out and is even more upset with Harvey.

Jessica is approached by one of the former partners, Jack, who is suing her and the firm and using his backing by his new firm, Rand, Calder and Zane, to intimidate her. When Jessica confronts Robert Zane, he admits to not having anything to do with Jack’s suit.  Jessica pleads with Robert to get Jack to drop the suit.


Rachel starts getting suspicious and Harvey has to come clean about Mike’s situation in prison. Rachael tells Harvey he needs to protect Mike at all costs. Harvey is stuck between a rock and a hard place. He goes to Sean Cahill and asks if he can move Frank based on his favor he owes Harvey. Sean says he’ll see what he can do but now Harvey is indebted to Sean.

Jack confronts Jessica about his suit being dropped and reveals that he is desperate to get his money because he can’t afford the buy in at Rand, Calder and Zane.

In court Louis is finalizing the settlement when Elliot Stemple appears with a suit from another one of the cases Mike worked on. Stemple is working with Jack as another ploy for Jack to receive money for his buy in.

Harvey visits Mike again and informs him of his plan to get Frank removed from Danbury. Harvey tells Mike just how dangerous Frank is and the real reason he was put in jail, plotting murder. Mike has a plan to lay low or ‘in plain sight’ while he awaits Frank’s removal by getting a in the kitchen.

Harvey continues making amends and takes on the task of paying off stumper and paying a heavy price, giving Stemple his duck painting which has sentimental value to Harvey.

Mike’s efforts to stay in plain sight come to a halt when he is almost viciously attached. Luckily, Mike is saved by Kevin and a prison guard. Kevin gains Mike’s trust as he is see’s that Kevin has put himself in harms way for protecting him.


Jessica gives an eager to help Louis the task of subletting the empty offices at the firm in the interim.

Jessica takes a page from the book of Harvey and gives Jack a loan for his buy in. We end with Harvey reminiscing on the memory of his mother and the painting he gave up to save the firm.

This line sums up the theme of the epsiode; I’m the one you got you into this mess and I’m going to be the one to get you out.– Jessica & Harvey

Season 6, Episode 2 (S06E02)
Suits airs Wednesdays at 9PM on USA


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Kiana Garner | Contributor

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