Ep 3. iOwe You

In the iCarly season 2 episode 3, titled iOwe You, the gang finds themselves in a bit of a financial predicament. When Sam loses over $500 in a poker game, Carly and Freddie suggest that they start charging for their web show, iCarly. However, when they start receiving a little too much money for their show - donations, fanmail, and so on - they begin to take advantage of their newfound fortunes.

Carly's older brother Spencer has his sights set on buying a car, and begins to ask the kids for loans until he can afford one. At the same time, Sam is trying to win back the money she lost in the poker game by betting on illegal bare-knuckle fights with older men in the park. Meanwhile, Freddie seems to be the only one concerned with how much money they're actually making and urges everyone to start saving.

As the episode progresses, the friends begin to notice that their excessive spending habits are causing tension between them, and they start to bicker about who owes who. Carly laments that they used to do their web show just for fun, but now they're only in it for the money. After a particularly heated argument about finances, the group decides to hire a professional accountant to handle their finances and figure out who owes what.

As the accountant begins to tally up their expenses and income, he finds some discrepancies in their finances. When he confronts them about their excessive spending, they begin to realize that they've been taking advantage of their fans and each other in their pursuit of money. They apologize to each other and vow to start fresh, doing the web show just for fun and not trying to profit off of it.

In the end, Sam wins back the money she lost in the poker game by performing daredevil stunts on iCarly, which quickly becomes a trending topic on the internet. The episode ends on a happy note, with the group laughing and goofing around in the iCarly studio, back to doing what they love just for the fun of it.