(Original Publication Date, 5 February 1991)
Panel 1: Mike does the pleading thing when he reminds Elly that she's overreacting because a motorcycle is no big deal. Since Elly's standard response to being frightened is to not listen to reason lest her feelings be seen to be junk, she huffily replies that he's not getting one and that's that.
This tells us what's really going on: Lynn finally realized that Aaron wasn't kidding about admiring motorcycles and used the strip as a stick to beat him over the head with. In so doing, she forgot that unlike Aaron, Mike wouldn't be able to afford one.
Panel 2: He tries to use reason yet again by saying that they're perfectly safe if they're handled properly. Since she won't calmly state that there are distracted idiots who'd run him down without realizing what they're doing (mostly because she's one of them), she continues to scowl as she lies about that being the point. The not-actually-the-point is that he isn't big enough.
Panel 3: As she reaches for a casserole dish out of a cupboard, we see that Mike is about a head taller than she is and has no problem getting it for her.
Panel 4: He then says that she means that he's just not old enough.
Summary: Nice try, Mike. The problem is that when Elly gets mad, the part of her that wants to listen to other people goes on strike. She can only listen to people who tell her that she's right and pretty and smart and good and has a perfect memory.