The mayor of the city of Polyarny dives into an ice hole at the celebration of Walrus Day... and does not come up. At the personal request of the governor, Vitya takes a vacant place in the administration and gets acquainted with a visiting investor by the name of Lomaev. Irka is trying to get Tolya a job. Polina's mother, Antonina Vasilyevna, is coming to Polyarny. Which manages to make an indelible impression on Nemolyaev.

Tolya is trying to teach Irka to joke. Slava simulates stealing his own car to pay off the loan. Vitya apologizes to the head of the kindergarten for yesterday's incident and learns that according to the documents, the luxurious Novikov house is a failed new building of a children's institution.