Gordon confronts the chef about the restaurants low sales and expensive ingredients.

Rodrigo Borgia insinuates that the Cardinal is taking money and asks him about how he has been handling the accounts. Guilia tells the Cardinal that double-entry bookkeeping will help trace the missing funds.

Oscar presents the fiscal year budget to Michael and states that they need to spend their surplus; otherwise, the surplus will be cut from the budget next year. Michael doesn't quite follow, so Oscar explains what a surplus is and uses a lemonade stand example to help him understand the concept.

Christian Woolf consults a couple on what to do about their dire financial situation. During the conversation, he learns that Rita Blackburn makes necklaces at home and sells them. Christian realizes that they can claim a home-based business and receive a tax deduction through the IRS' Home Office Deduction.

Norma Rae is a textile factory worker who became involved in labor union activities after the health of her co-workers was put in jeapordy. She refuses to leave work and rallies her co-workers to go on strike and form a union. After she successfully gets every co-worker to stop working, the factory managers intervene and send her to jail in a police car. This is a great clip to use when teaching about the importance of a Triple Bottom Line (People-Profit-Planet) in business, which goes beyond the profit motive.