George Reed calls Johnny today to tell him that there are whales in the Gulf of Mexico, something which neither Johnny nor the Insurance agents know anything about. However, the insurance company didn't insure the whale per se - just eighty pounds of ambergris, which comes from a whale, is very valuable, and is used in the making of perfume. The $20,000 policy was taken out a week ago, and now the ambergris is missing, so Johnny is going to head down to the Gulf to investigate...