77: Innovate
Explanation
The humor comes from the juxtaposition of "innovation" with the idea of a see-through bathroom wall, proving that not all innovations are good.
The "INNOVATE" written on the wall might be a parody of Apple's "think different" slogan; the figure might then be inspired by Steve Jobs, also sporting short hair and glasses.
Transcript
A single-panel comic. A person with a coffee cup is standing in a room with a mural of a person with glasses pointing at shapes, with the text "INNOVATE." above it. The other wall has a mens' bathroom door, and is made of glass. A person can be seen on the other side, sitting on a toilet and smoking a cigarette. Both people are frowning.