8:16 - Battle Creek, MI was the headquarters of the major cereal companies, and the address to send their contest entries. "The accounting firm of Leopold & Loeb" is fictional, and very dark humour. In 1924, Leopold & Loeb were rich Chicago University boys, who thought they had such superior intellect that they could commit the perfect crime: kidnap, murder, and ransom a 14-year-old boy. They were quickly caught, and sentenced to life + 99 years in prison.