FADE IN: INT. KRUSTY KRAB - DAY Mr. Krabs is going over the restaurant's financial statements when SpongeBob bursts into the room. SpongeBob: Mr. Krabs, have you heard the news? Mr. Krabs: What news, boy? SpongeBob: The Boating School is up for sale! We should totally buy it. Mr. Krabs: (thinking) Hmm, that could be a good investment. Imagine the amount of business we could get from all the boating students. SpongeBob: Yes! And we can even offer discounts to students who eat at the Krusty Krab. Mr. Krabs: (nodding) Excellent idea, SpongeBob. Let's make an offer for the school. CUT TO: INT. BOATING SCHOOL - LATER Mr. Krabs and SpongeBob are meeting with Mrs. Puff, the owner of the Boating School. Mrs. Puff: Thank you for coming, Mr. Krabs. I've decided to sell the school and retire. Mr. Krabs: (smiling) Yes, we heard the news and we're interested in buying it. Mrs. Puff: (surprised) Really? I never thought you'd be interested in a boating school. Mr. Krabs: (chuckles) We're always looking for new business opportunities. Mrs. Puff: (nodding) Well, I'll show you around the school and you can tell me what you think. CUT TO: INT. BOATING SCHOOL - LATER Mrs. Puff is showing Mr. Krabs and SpongeBob around the classroom and the dock. Mrs. Puff: We have state-of-the-art equipment and experienced instructors. We even have a simulator for practicing boating skills. Mr. Krabs: (impressed) This is quite a facility you have here, Mrs. Puff. SpongeBob: (enthusiastically) And think of all the customers we could bring in from the Krusty Krab. Mrs. Puff: (smiling) I like the sound of that. So, what's your offer? Mr. Krabs: (pulling out his checkbook) We'll give you $500,000 for the school. Mrs. Puff: (gasping) That's a generous offer. I'll take it. Mr. Krabs: (shaking Mrs. Puff's hand) It's a deal, then. The Krusty Krab is now the proud owner of the Boating School. SpongeBob: (excitedly) This is gonna be great! We can have joint promotions like "Boat and Burger" or "Sail and Shake". Mr. Krabs: (laughing) I like the way you think, lad. FADE OUT.