"I declare bankruptcy"! With just that little statement by Michael at the urging of Creed in how to "fix" all his money problems, this is an instant classic. The most memorable part of this episode is of course Pam and Jim staying at Dwight's Bed and Breakfast Beet Farm. Some great sight gags throughout the episode. The debate about when to use whoever and whomever during the Power Point demostration was also pretty funny.

But the coolest moment for me is when Jim is trying to comfort Dwight by telling him about why he left Scranton because of Pam and then realizing how lucky he is, plants a big kiss on her. There's just so much to like about this episode. Even the way that Dwight cry's is pretty damn funny and it's been a running gag so far for him.