This is one of the most popular episodes of the SpongeBob series. In this episode, SpongeBob starts out by attempting to pull a prank on the local mailman. He hides in his mailbox and he shouts "Hi Mailman!". The mailman runs off screaming, and SpongeBob notices a strange magazine called Fancy Living Digest, dated December 2002. As it turns out, it was Squidward's magazine and he accuses SpongeBob and Patrick of stealing it. SpongeBob and Patrick want to know how the people n the magazine make all that money. Squidward says "They are entrepreneurs, they sell things to people". Patrick asks "What kind of things?" Squidward says "How should I know things people want to buy, now keep your hands off my mail".
That's when SpongeBob and Patrick get the idea that they need to become entrepreneurs. They show up at a man's house and ask him if he wants to buy a chocolate bar. He tricks them into buying candy bar carrying bags.
Then they go to the next man's house, but it turns out the man is really a con man, and when SpongeBob asks "Hey didn't we just see you?". He gives them more bags and Patrick responds "we'll take 20".
A woman then attempts to purchase a candy bar but SpongeBob and Patrick are goofing around too much. SpongeBob finally finds the bar and an underwater man named Tom pursues them and screams "Chocolate".
They both decide to go to a diner where they realize they need another tactic approach. They decide to try being nice. To their surprise, it works! Then SpongeBob and Patrick notice a billboard saying "Eat barnacle chips, they're delicious!". Patrick responds "not the way I use them".
They then realize that they need to stretch the truth if they want to sell more candy bars. This works almost successfully until they come across the con man for a 3rd time. Only this time he appears as a customer who pretends to have broken bones, telling a sob story with violin music playing in the background. SpongeBob and Patrick want to help the man, not knowing he's the con man in disguise. They want to help him sell chocolate.
Soon after, it reveals that it was indeed in fact the con man himself. SpongeBob and Patrick are now on a quest to sell more chocolate bars. Tom then approaches them somewhat menacingly, Patrick responds with "Please spare me!".
Tom tells him that he's been trying to catch them all day. "Now I got you right where I want you, I want to buy all of your chocolate". A Hershey's kiss then comes out of Patrick's rear end. SpongeBob replies with "Thank you for your patronage".
The episode ends with them receiving all the cash. They go on a date with 2 women, a woman and her mom. They go to a fancy restaurant called Fancy. Squidward tells the maitre d' that it's his only night to be "fancy". Who could afford to rent out an entire restaurant?
The maitre d's rebuttal: "Oh just a couple of rich entrepreneurs and their dates". The episode ends with SpongeBob asking the younger lady "Say how long have you 2 ladies known each other?".
The episode ends with the elderly one saying "What - what did he say?"