The calendar that SpongeBob looks at says that there are 28 days in the month. However, he is trying to win the employee of the month award for January, which has 31 days. February is the only month with 28 days.
Pearl takes a shot with a basketball from well beyond the 3-point line, but when it goes in it is only counted as 2 points on the scoreboard.
On SpongeBob's calendar, the date of the 21st is below the 15th; on a real calendar, the 22nd would be below the 15th.
SpongeBob says he won Employee of the Month 26 times in a row, but on the wall, there are 43 frames.
When Spongebob attempts to dance with Pearl, he stumbles over his makeshift stilts, causing a massive uproar in the gym. Amidst the turmoil, he and Pearl sit speechlessly in the floor, and Spongebob finally runs normally to the bathroom crying. And when Pearl cheers him up, he can dance perfectly well. What happened to his stilts?
Spongebob has a difficult time with his makeshift stilt legs, as they bend in odd directions and make spring noises while he walks. Before he rings Pearl's doorbell, the spring noises can be heard but his legs are seen immobile outside the window in the door as if he's standing still.