When Andy tells the town council how much the town of Mayberry owes Frank Myers, he says the amount is $349,119.27. This is the exact amount, to the penny, that would be owed on a $100 bond accruing 8.5% interest compounded annually over 100 years.
As in many episodes, Andy is sitting on the porch or by the fireplace in the living room relaxing by playing his 1956 Martin D-18. At times he would play music with various visitors & guests. In 2004, Martin Guitars came out with an Andy Griffith tribute model.
This episode centers on a character named Frank Myers. Frank E. Myers was the name of the show's production manager.
Barney does not appear in this episode.
Adjusted for inflation, the $349,119.27 from 1961 is equal to $3,459,795.32 as of 2022.