Madison has invited Julia over for a New years celebration. She has filled the pool with balloons and shaving cream and they have to see who can pop the others balloons first. Then they race to see who can pop the others inflatables. After that, Julia doesn't think they are messy enough so they wrestle and then it's nearly midnight so they countdown before a large balloon appears overhead for a balloon drop of sorts. Then they go about pin, nail and sit popping the rest of the large number of balloons, including a doll Penguin.