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After the closure to the story of the legal stock market, the gents have a surprise announcement before the episode is over. The title is a clue.
Im going over the books, Lum announces they’re in a hole. Abner is a little confused over the term, but begins to get the idea when Lum points out how shabby the store has become. What can be done to improve the depleted inventory? Abner thinks Lum wants him to dig up his life savings from his back yard. Hey wait, how did Lum know about Abner’s hidden cash?
After a tirade towards Lum, Abner calms down enough to hear about the books, and losing $40 a month. What the gents need is a vacation. If they take time off to rest, what will they use for money? Abner figures if they close, they can use the $40 they won’t be losing,
Locking up the store, they take Geraldine the cat, and hang a sign over the door. After a word from the sponsor, Lum and Abner return to tell about their Summer replacement show.