Following the explosive events of the previous episode ("Brother's Keeper"), "Debts and Accounts" focuses on the characters dealing with the aftermath of major life-changing events, including the death of Coover Bennett.

: Begins to contemplate his future as a U.S. Marshal while dealing with the fallout of his and Winona's recent chicanery. Meanwhile, Winona officially begins divorce proceedings.

: Mags Bennett attempts to settle the family's affairs following her son's death, while Dicky Bennett takes exception to their new business deal with Boyd. Thematic Significance

As the title suggests, the episode is primarily about . It serves as a "morning-after" story where characters must figure out how to settle their lives in the wake of the Black Pike coal deal and personal tragedies. Critics praised the episode for its ability to both reflect on past events and set the stage for the season's final three episodes. Richard - Facebook

The text for refers to the tenth episode of the second season of the FX television series Justified , which originally aired on April 13, 2011. Episode Summary

: Re-enters the criminal world with renewed momentum, establishing a new business arrangement that impacts the local power balance.