Mr. Krabs: Hey SpongeBob! Can you say your name backwards?
SpongeBob:
Sure! SpongeBob backwards is Bobe Gnops.
Mr. Krabs: (Laughs) That's funny!
SpongeBob:
Now you say YOUR name backwards!
Mr. Krabs: OK. Krabs backwards is Sbark.
SpongeBob: (Laughs) That's funnier!