A couple of pensioners are trying to keep warm in their living room. The man is studying a pile of bills. The woman, who is reading a paper with the headline "True Cost of Olympics £24 billion", tells him: "Look on the bright side—we've got tickets for the ladies' synchronised swimming." The joke is that synchronised swimming has the reputation for being one of the most boring Olympic events, so it's not much consolation.
As usual with Mac cartoons, there are some lovely details: the shivering dog trying to warm itself in front of a candle, the hot water bottle under the woman's feet, and the half-eaten biscuit on the table.
If you look on the bright side, you to try to see something good in a bad situation. • Look on the bright side—the accident insurance might pay for a new car.