One night in Bikini Bottom, a mysterious fog appears and the voices of mermaids are heard. That morning, SpongeBob realizes his alarm clock, Gary's shell, Squidward's clarinet, Patrick's cuff links, and Mr. Krabs are missing. While investigating, SpongeBob, Squidward, and Patrick are sucked into the triangle. They find Mr. Krabs, who tells them that he loves all the piles of "resellable stuff." He realizes that Pearl is left alone at the Krusty Krab with all his money, but she gets transported to the triangle too.
Pearl and Squidward relax, Mr. Krabs looks for change, and SpongeBob and Patrick look for the mermaids. The mermaid quintet only knows how to "surround themselves with cool new stuff" whenever they feel like. They call SpongeBob's dilemma "TNOP" (totally not our problem). SpongeBob then quickly says upon return, "Unfortunately, I was unable to get the information from the aauugh," and being noticeably tired, he simply collapses. Mr. Krabs realizes SpongeBob desperately needs a Krabby Patty. He finds one and feeds it to SpongeBob. He then wonders who made that Krabby Patty. Suspecting that Plankton might have stolen the formula, Mr. Krabs intends on getting back to the Krusty Krab as soon as possible.
The whole group goes to the mermaids, Pearl wants to go to the mall, and the mermaids want to go too. SpongeBob has an idea and hypothesizes that if the mermaids sing their song backwards, it will also reverse the effects of the vacuum, and so the mermaids sing backwards. They get sucked back to Bikini Bottom. Pearl and the mermaids run to the mall while other people look into the pile to find all of their stuff. While the people are reclaiming their property, Mr. Krabs wants to see whether Plankton is actually trying to steal the formula again. He finds Charles who SpongeBob met earlier. It seemed that he caught Plankton trying to steal the formula. Patrick finds his cuff links and puts it on his tuxedo. He says to the driver "Home, Reginald" and then steps inside the limo and drives off.
( ‣ ) Associated production music
( • ) Original music
( ◦ ) SpongeBob music
‣Out of the Crypt - Harry Lubin [title card] ‣ ? [opening] •Lap Steel - Nicolas Carr [the next morning] •Vibe Sting - Nicolas Carr ["Hey, where's my alarm clock?"] ‣Dramatic Bridge 1 - Phillip Green [Gary's shell missing] ‣Sailor's Sting 4 - Michael Bolger, Nicolas Carr [at the Krusty Krab] ‣ ? ["Reporting for duty, Mr. Krabs."] •Vibe Sting - Nicolas Carr [Krabs' office is empty] ‣Sailor's Sting 8 - Michael Bolger, Nicolas Carr [SpongeBob looking for Mr. Krabs] ‣The Great White - Gregor F. Narholz [sea captain talks about Bikini Bottom Triangle] ‣ ? [mermaids' song] ‣Drama Link (g) - Hubert Clifford [SpongeBob and Squidward scream as they ascend] ‣Steel Sting (g) and (a) - Jeremy Wakefield [Spongebob eating gum/gumball machine] ‣The Great White - Gregor F. Narholz [SpongeBob and Squidward in the Bikini Bottom Triangle] ‣Hawaiian Sting 11 - Sage Guyton, Jeremy Wakefield ["Mr. Krabs is gone."] ‣Hawaiian Beauty - Lionel Wendling [Krabs being massaged] ‣Befuddled Gent - Phillip Green [Krabs explains] ‣ ? [mermaids' song] ‣From the Dead - Ronald Hanmer [avalanche of stuff] • ? - Jeremy Wakefield ["Patrick!"] ‣Woe is Me! - Richard Myhill ["Oh, me sweet little girl, all alone..."] ‣Lovely Scenery C - Mladen Franko ["...with me cash register!"] ‣Tipsy Turvy - Phillip Green ["Get me out of this trash heap!"] ‣Marvellous Singers - Marc Durst [mermaids revealed] ‣ ? [mermaids start to sing] ‣Cartoon Sting 8 - Gerhard Narholz ["Um, can I help you?"] ‣ ? ["Little one? How dare you, sir."] ‣Hawaiian Cocktail - Richard Myhill [SpongeBob passes out] ‣ ? [dime falls into Krabs' pants] ‣Hawaiian Cocktail - Richard Myhill ["SpongeBob, can you hear me?"] ‣Dramatic Impact 5 - Ivor Slaney ["Your Krabby Patty meter's on empty!"] ‣ ? [mermaids' song] •Harp Ding - Nicolas Carr ["...Krabby Patty!"] ‣Fanfare (b) - David Farnon [fanfare] •Drama Sting - Sage Guyton, Jeremy Wakefield ["Wait a minute, I didn't make that Krabby Patty!"] •Vibe Q Sting - Nicolas Carr ["So... how do we get out of here?"] • ? - Michael Bolger, Nicolas Carr ["I think you don't know how to talk to the ladies."] ‣Steel Licks (d) - Jeremy Wakefield ["So there's really no way out of this place?"] ‣Befuddled Gent - Phillip Green [Pearl explains what a mall is] ‣ ? [mermaids' song backwards] •Grass Skirt Chase - Sage Guyton, Jeremy Wakefield [vacuum reversed] ‣Magic Potion 1 - Harry Bluestone, Emil Cadkin [Pearl and mermaids go to the mall] ‣Hawaiian Party - Peter Dennis ["Hello, miserable life, I'm back."] ‣Attack - Tony Hymas [Krabs goes into the kitchen] • ? - Michael Bolger, Nicolas Carr [sea captain cooking patties] ‣Curtain-Raiser - Alan Braden [ending]