At the Krusty Krab, it's Employee Brotherhood Day (bring presents). Squidward doesn't know that on Employee Brotherhood Day, all employees must exchange gifts that they made themselves, and SpongeBob gives Squidward a sweater made out of his eyelashes. When Squidward scoffs at his heartfelt gift, SpongeBob begins to cry copiously, eventually handing Squidward a sweater made from his own tears.
SpongeBob finds a magazine called Fancy Living Digest in his mail, which depicts the lifestyles of the extremely wealthy. Squidward shows up and takes the magazine, which was actually for him, and SpongeBob and Patrick ask him how people can get so rich. SpongeBob then decides to sell chocolate bars to raise money in hopes of achieving the fancy lifestyle.
Plotting to ruin Mr. Krabs, Plankton comes up with a "new and original" idea: giving out free samples. However, Karen points out this idea isn't "new and original" at all. Plankton gives out free Chum Sticks to eager Bikini Bottomites, but not long after they eat his chum, they become gravely ill. He makes a run for it, and the sickened customers pursue him to the Chum Bucket, where he hides from the furious mob. Plankton angrily points out that the people would never do this to Mr. Krabs if he gave out free samples, and gets an idea.
One day, Mr. Krabs is shown looking through a telescope on the top of the Krusty Krab, spying on customers and taking pictures of Bikini Bottom residents. He then enters the restaurant and calls SpongeBob and Squidward into his office. He shows them the pictures of the customers and asks SpongeBob if he has seen any of them inside the Krusty Krab. SpongeBob says that he has not seen pretty much all of them and Squidward says that he prefers not to look directly at the customers, and thus does not know if any of them have been in the restaurant.