This episode is severely underrated. This used to be my favorite episode years ago, and I still really like it to this day. The humor is really hilarious (Such as the floating shopping list, the things Mr. Krabs rememebers Spongebob saying, and Here Lies Squidward's Hopes and Dreams).
I also really liked the plot too, espicially the Graveyard stuff (I really liked the Here Lies Squidward's Hopes and Dreams grave and the "What a Baby" thing). The characters are also really good, on character, and don't do anything extremely terrible like in episodes such as One Coarse Meal and A Pal for Gary.
9.5/10. Maybe even 10/10.
Edit: Oh my god why did I give 9.5 an option? I guess it was because I just joined at that point and didn'r want to get people mad with a ten because the first posts were mixed to bad opinions. This is easily a 10/10.
While I like this episode, I feel like it's overrated. It was funny in some parts, and the plot is decent enough, but that ending is a slap in the face.
Ranking so far:
1. Snowball Effect (A+)
2. Idiot Box (A+)
3. Just One Bite (A)
4. Nasty Patty (A)
5. Mermaid Man and Barnacle Boy IV (A)
6. The Bully (B)
7. Doing Time (B)
8. The Algae's Always Greener (B)
9. One Krab's Trash (B)
10. My Pretty Seahorse (C)
11. Club SpongeBob (C)
12. SpongeGuard on Duty (C)