>>104178840Time to explain. The third panel subverts the expectation that the stern-faced banker will dismiss the child's request. Instead, he expresses interest at the information he didn't know before, that the circus is in town. This second part is key. From the last panel, it seems that the loan was approved, and that the banker is also enjoying the circus. Though he had the money to do so, he wouldn't have been there without the loan request. So each character offers the other something they didn't have before, and this exchange is used for the benefit of both. Enjoying each other's company with ice cream at the circus implies that mutually beneficial interactions have continued off-panel. There is a reason it's called Gain.
