Kuzu Rouninsei, Jinsei ga Tsurai node Yoru no Oneesan wo Yondemita

Makino failed her college entrance exam. She only finds comfort in her 2D game characters... until she finds an ad for a call-girl who looks exactly like her favorite in-game waifu! The yuri love comedy between a gullible young woman and a street-wise call-girl begins!

(Source: COMICSMART, translated)