Panel 1: We see Elly sitting down with a cup of coffee when she's jolted out of her repose by a yell of "HEY, MOM!!"
Panel 2: We switch to Mike continuing to yell for help.
Panel 3: He's in the bath and cannot turn the water off, probably due to his fingers being wet.
Panel 4: She says that she's shown him how to do this a million times before.
Panel 5: All he has to do is turn the faucet to the right. If she did it the right way and told him to put something dry on the knob, she wouldn't have to keep showing him how to turn the thing.
Panel 6: Because neither of these people realize that wet fingers have a hard time turning smooth objects, he whines that he tried but just can't do it.
Panel 7: His statement that he can't because he's just a kid must stem either from his ignorance of the fact I keep hammering away on or his creators' refusal to admit that Aaron was in the right when he said that he couldn't turn the tap off because his hand was wet.
Panel 8: It's probably the latter because Elly moans about how a hand that can build a toy or crush a can can't turn the water off. I'd like to see him do either with wet hands. I really would. His failure to do either thing would probably shut Flapandhonk up.
Summary: As howtheduck said in his blog entry about this, Lynn wasted a perfectly good shot at having a sentimental ending. She could have had Elly smile and say even though Mike can do X and Y, he still needs his mommy. Instead, she made Elly look like a morose nincompoop who thought her son was lying so he could oppress her.
ETA: I'm well aware of the horrible and disturbing artwork. I just don't care; I don't expect Lynn to be bothered to draw properly most of the time so her failure here today and all other days doesn't bother me.