Culture Shock / F.U.N. - S1-E10
Corrected entry: In "F.U.N.", The police officer gives Spongebob a big donut with a ribbon on it, but he did not bring it, so he just pulls it out of nowhere, as if the donut was waiting by itself.
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Correction: That's a common gag in cartoons. Even in a future episode, Fear of a Krabby Patty, how Spongebob pulled a piano out of nowhere and Plankton questioned where it came from.