S37·E126 Episode 5019/5020 (Tue 24th Jun 2008) Puff of Smoke

Eric is forced to break the news to the workers that he has no orders and no wages and so the factory will have to close. Sam follows Eric outside and sympathises with his predicament but offers to work for free until he's back on his feet. Touched, Eric explains that it will make no difference and makes an off the cuff remark that it would have been better if the factory had just gone up in smoke.