After Mr. Krabs complains about his bad back after sleeping on an uncomfortable mattress, SpongeBob, Patrick and Squidward throw it out and give him a new one. To their surprise, he's not too happy about these news.
There are many great bits throughout. Patrick thinking long and hard about how many mattresses are at a place, clearly surrounded by thousands, and coming with 10 is a classic simple joke.
Mr. Krabs revealing he doesn't know what a bank is when he yells at his employees (as well as Patrick) for losing his mattress is so profoundly absurd it's hysterical.
When the trio is sent on a mission to retrieve the mattress, I like how Squidward tries to trick SpongeBob and Patrick into endangering themselves only for the monster to go after him instead.
But best of all is the running gag at the hospital where the doctors constantly keep moving Mr. Krabs due to being an inconvenience in one way or another, finally pushing him over a hill. What makes it especially funny is the groan he utters every time.
Krabs Vs. Plankton is just as entertaining. This one gets overlooked compared to Lost Mattress, but I really love the story for it. It's easily one of Plankton's most clever schemes. The entire court scene is comedic gold from start to finish, with Plankton overexaggerating his (nonexistent) pain to every degree, and telling a phoney sob story. SpongeBob having an emotional reaction to it is great.
Speaking of SpongeBob, it was a lot of fun seeing him act as a lawyer, and taking the job dead seriously at that. Even if it involves interrogating a mop. Once he finally manages to open the briefcase with incriminating evidence (which by the way has some quite rollicking visual humor) to use against Plankton, he's surprisingly sharp. He figures out right away if he just puts it close enough to him and talks about how juicy it is, Plankton will confess to just wanting the secret formula. SpongeBoy isn't as dumb as he looks.
This is one mattress you don't want to lose. And if you do, I'll take you to court over it.
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