Earl decides to cross off the first number on his Karma list, \"stole ten dollars from a guy at the Camden Market\". Earl to his dismay finds out that he owes much more than ten dollars, in fact he must surrender all his lotto winnings. Earl now ponders when Karma is going to help him with his misfortunes.
Earl attempts to cross out number 147 on his list, \"shot Gwen Waters with a BB Gun\". To make things right he must reunite Gwen with her estranged father, which Earl finds increasingly difficult.
Earl tackles no. 127 on his list by making amends for pilfering a police officer\'s badge. When he discovers that the theft resulted in the cop\'s demotion, he tries to get the officer reinstated.
Number 45, \"Ditched Jessie to Marry Joy\" is next on the list when Jessie, Earl\'s ex-girlfriend, returns to town seeking revenge. Earl must protect Joy in a lakeside retreat while Randy fights not to reveal their location to Jessie.
Earl decides to cross off \"made a kid scared of the Boogeyman\" from his list. Earl soon discovers just what kind of lasting affect he had on the little boy.
When Earl is attempting to cross number 24 (\"Stole a red \'Take-a-number\' machine\") off his list, Randy tries to get Earl to back down by trying to make him remember, through a flashback, how they got the machine around New Year\'s Eve 1999. Darnell convinces the gang to believe that Y2K will signal the end of the world and they, happily, will be the last people on Earth.
t\'s Mother\'s Day again when Earl remembers that he has never given his mother a Mother\'s Day gift. Just as he and Randy are about to finish carrying out his long overdue gift, his mother decides her repayment should include Earl doing something for his father.
Earl attempts to cross off another deed of his list. This time it is trying to repay the government after failing to pay his taxes in the past.
Earl is nervous about returning a laptop computer he stole from a college professor, mostly because he is uncomfortable around smart people. When the professor turns out to be a beautiful woman, he feels even more ill at ease, until she flatters him and asks him to speak about his list in front of her class. Meanwhile, Randy experiences fraternity life and absolutely loves it.
Earl takes his car troubles as a sign that it is time for him to redeem himself for a long run of stealing gas out of a complete stranger\'s car.