Kuzu Rounin-sei, Jinsei ga Tsurai node Yoru no Onee-san wo Yonde Mita

Makino failed her college entrance exam. Her only comfort is in her 2D game characters... until she found an ad for a call-girl who looked exactly like her favorite in-game waifu! The yuri love comedy between a gullible young woman and a street-wise call-girl begins now! (Source: Ganma, translated)