Continuity mistake: When Carrie suggests about them looking after the kids to Doug, he has his arm up by his chest. When the camera changes it's lowered. (00:04:20)
Continuity mistake: When Carrie is serving up the burgers for dinner, she places one on Kirby's plate. Camera cuts to Kirby sitting down and the burger has vanished. (00:10:25)
Answer: Sara hasn't been mentioned in later episodes, and it suggested in later episodes that she never existed, and that Carrie is an only child. Kevin James stated that the producers couldn't think of an good plots to use with Sara, so they left her out.