Andy Carpenter's accountant, Sam Willis, is stunned when a high school friend he hasn't heard from in years calls pleading for help. Barry Price needs Sam's financial acumen and Andy's legal expertise ? immediately. On his way to Barry's house, Sam can't ignore an injured dog lying in the road. And by the time he gets there, Barry has taken off on a private plane. Sam and Andy turn their attention to dog ? until they learn that Barry's plane has crashed.