Ep 7. Friends, Romans, Accountants

In the seventh episode of the first season of Cheers titled "Friends, Romans, Accountants," the gang gathers together for a toga party organized by their new accountant, Harry the Hat. Despite the theme, it's still business as usual at the bar, with Sam trying to hit on Diane and Carla throwing sharp jabs at everyone who walks through the door.

In the midst of the festivities, Harry comes up with a plan to steal some money from the bar's safe by using a fake tax audit as a cover-up. He enlists Coach to help him with the plan, but things get complicated when Harry tries to trick him into doing even more than he signed up for.

Meanwhile, Diane is feeling left out of the party due to her lack of knowledge about the history behind the toga tradition. She ends up having a heart-to-heart conversation with Sam about how she's struggling to fit in with the group and how she feels like she always has to prove herself to them.

The dynamic between all the characters remains strong and entertaining, with each of them bringing their own quirks and jokes to the party. Harry the Hat is a particularly refreshing addition to the mix, bringing some much-needed humor and wit to the show.

Overall, "Friends, Romans, Accountants" is a fun, lighthearted episode that showcases the great writing and chemistry of the Cheers cast. It also marks an important milestone in the show's development, as it is one of the first episodes to explore the relationship between Sam and Diane, which would go on to become one of the show's most memorable storylines.