The Sniffing Accountant Season 5, Episode 4

Jerry

It's a letter from your friend Barry Prophet's lawyer.

Elaine

He is filing a chapter eleven. Why, what's going on, why is he filing a chapter eleven?

Jerry

Bankruptcy, bankruptcy...as in I've taken your money and spent it on drugs!

Elaine

What do you mean, I thought it was the sweater.

Kramer

All right, What about the money?