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When the DVD player breaks while Jim is watching a movie (incidentally, the movie was Red Heat, starring you-know-who), he tries to take it back to the store. But without the receipt, he can't get the clerk to return it. Since he's afraid that Cheryl will find out and give him a hard time for losing a receipt, he buys a new one and tries to return the old one as if it were the new one. But the serial numbers don't match, so that doesn't work, either.

Eventually it comes out that Cheryl lost the receipt - she wanted to give a receipe to Dana, and she wrote it down on the "missing" receipt. To make matters worse, when she found out where the receipt was, she burned it so that Jim couldn't catch her. They are so dysfunctional.

While Andy and Jim try to return the old DVD player as the new DVD player, Cheryl tries to figure out how she can get away with this one, and ultimately, it doesn't work out, so they then try and figure out how to hide the box in the garage. When that doesn't work out, Jim finally breaks down and confesses to Cheryl that he lost the receipt and bought a new DVD player. Impressed with the honesty, she can't hold it against him, so she fesses up as well, but then has to admit she burnt the receipt so he wouldn't find out.

In the end, without a new receipt, they get Dana to go in and charm the clerk in order to get the money - and what do you know? It works. They get the money back, and they have a new DVD player to boot!