In this episode, Spongebob and Patrick read about fancy life styles in a magazine called "Fancy Living Digest". They ask Squidward how those people get so rich and he tells them they're entrepreneurs. Spongebob and Patrick decide they want to become entrepreneurs so they start selling chocolate bars to hopefully get rich.
No one seems to want to buy them. The first person they go to goes crazy when they hear the word chocolate. He repeatedly yells the word "CHOCOLATE" over and over every time he sees them throughout the episode. The next person they try to sell to is a con man and he sells Spongebob and Patrick "chocolate bar carrying bags" and "chocolate bar bag carrying bags". The person after that is Sadie. She wants to buy some but Spongebob struggles to find a chocolate bar in all of the bags, so she slams the door in his face. After scamming people they get scammed again by the same guy as before. The man screaming "CHOCOLATE" before catches up and buys all their chocolate. They make a fortune and celebrate by renting out a fancy restaurant.