Lovingly, Naylor spoofs the domino effect of a fourth- grader's difficulties. New in town, Josie is grateful to have found a best friend in Sarah, who has abandoned another friend, Kimberly, for her. When the girls break Sarah's mother's rosewood piano bench, Josie--only too aware of her burden of blame-- willingly takes on earning money for its repair. Optimistically seeking donations, she writes to a local football hero, but the comedy really begins when she and Sarah become involved in the pet-care business. Kimberly exerts a little spunk of her own and, with another girl, makes the two best friends into a lucrative foursome. This lacks the funny philosophizing of Naylor's Alice books, but Josie has an inventive sort of pragmatism and single- mindedness that are just right for this age. Readers are sure to enjoy the antics. (Fiction. 8-12)