Panel 1: Mike does his homework and listens to loud television at the same time. If he thinks this is acceptable, he's kind of stupid.
Panel 2: This is because his doing so attracts Elly's attention.
Panel 3: The strip proper begins with Canned Hypocritical Lecture Number Five about how she can't believe that he can listen to television and do homework at the same time. Mike has enough of a survival instinct to not explain that unlike her, his brain is large enough to hold more than one concept at a time.
Panel 4: Instead, he listens to more ranting about how his too much homework is to be taken seriously.
Panel 5: This means giving it undivided attention.
Panel 6: As he goes upstairs, he tunes out the "in MY day" crap that marks her as an old fogey.
Panel 7: As he walks into his room, Elly seems to be continuing to rant to no one.
Panel 8: A bit later, Liz asks him why he isn't doing his homework in the family room.
Panel 9: He has the music turned up to drown out the lecturing he's still getting and tells her that he can't concentrate.
Summary: Lynn sees this is another example of kids not knowing what's good for them. I see it as an example of Elly not knowing who her kids are. Mike is used to noise because he lives with a walking air raid siren that's worn her hair in that same doofy ponytail that hasn't been fashionable in fifty years. Silence is what he doesn't know what to do with!!!