(Strip Number 4709, Original Publication Date, 10 November 1986)
Panel 1: We find Phil telling Mike to go over the duet they just practiced one more time.
Panel 2: When Mike hits a flat note, Super-Frustrated Phil says "No, man, NO! That's a C SHARP!! You KNOW what the '#' sign means!!!"
Panel 3: Glowering Idiot Mike can't remember what the '#' sign means but, since having to remember music notation is too much like math, his thought-bubbled cursing has the '#' sign in it.
Summary: What Phil has in common with Miss Blais is a refusal to admit that some children's brains simply are not wired to remember little # signs mean. Mike's brain cannot do math at any more than the most basic level so learning music Phil's way is doomed to fail.