Panel 1: We find ourselves watching Elly yawning and scratching her lower back as she gets out of bed.
Panel 2: Since she's feeling kind of off her feed this morning, she simply flings the covers back in a messy heap that she'll straighten later in the day.
Panel 3: The plot gets set into creaking motion when Mike looks in and sees that her bed has yet to be made. This, of course, amuses him.
Panel 4: He then points this out to her with a big stupid smile on his big stupid face; since he wasn't supposed to go poking around in her room despite her leaving the door wide open so anyone could see that she doesn't make the bed immediately after getting up, this leaves all bug-eyed in horror.
Panel 5: Rather than say "I'll do it later in the day, smartass!" like a smart person, she sets up the stupid contrast by saying that she makes that bed every day of the week but decided to say the heck with in that particular day because the world won't come to an end if she doesn't. This is because she wants to make a point that he ain't gonna get.
Panel 6: The reason why I say that she's setting herself up to fail is that she points out that he never makes his bed and is content to live in a disgusting environment of chaos and squalor every day of his life.
This is because Mike is about to prove that he's too stupid to understand that she's saying "Hey, ya slob! If I can take a break from being tidy, why don't you take a break from living like a pig?"
Panel 7: The first part of this is saying that he knows this.
Panel 8: The second is that he's not criticizing her.
Panel 9: The third part (which only astonishes her) is to take credit for being a positive influence on her life.
Summary: Trying to set up a false contrast to shame someone into doing something can only work if the person thinks that the behaviour you hate is a flaw in the first place. Mike doesn't think that tidying his room is a good thing because he's four months away from thought-bubbling that "adult" is "dull" with "a" and "t" added to it.