When a hundred pound bagful of raw popcorn is literally thrown in the path of the Taylors' moving car, the wheels begin turning in the mind of young Andy Taylor. With some quick mental arithmetic, Andy decides that a summer in the popcorn business can easily net him enough money for an expensive telescope. What Andy did not consider was the diminishing profits as a result of opening the Taylor Popcorn Company to the entire neighborhood. The children work hard tapping the market-on the streets, in the ball park and outside the movies, but Andy is gravely disappointed with his final share,- 10 dollars. It is only when the bank teller indicates a 450 percent total profit that Andy realizes all the ramifications of his business, and more important, the difficulty in making even part of a dream come true. He settles for a microscope and the sense of a job well done. Andy and his group of bright entrepreneurs are sure to stimulate other enterprising young business men.