After Mr. Lewis orders drinks, they arrive almost immediately even though there wasn't time for them to have been made.
When the body is found on the beach Matlock kneels and a wave washes over his pants. A short time later his pants are totally dry.
As Matlock and his daughter are driving to the airport Matlock gets a ticket and 2 flat tires and then hitches a ride to the airport in a pickup truck. After they get to their beach resort, Matlock complains about the traffic ticket that costs $70 and new tires that cost him $220. How did he know how much the tires cost when they left the car on the road and got a ride to the airport.