Mark Hoffman with his younger brother, Sam, are financially- minded twelve- and eight-year-olds. They start their own business in their hometown, specifically on Walton Street. The entrepreneur bug quickly spreads through all the kids of the city, and soon everybody who matters has a business of their own. Even sooner, Mark and Sam are raking in 500 to 1,000 dollars each day with their dessert business, Desserts Express. This is all going on while the adult economy is dying. Their father is in jail, and their mother is living with a formal boyfriend, Frank.