For being your second flash production, I have to give you props. It's a lot better done than some of the games out there that are by self-proclaimed experienced folks. I prefer drag-n-drop games, but this is interesting.
You might try adding more items
More backgrounds, preferably spongebob-related backgrounds that make more sense (much like the default).
More music (or music that will loop better).
All in all, for what it is.. I'm fairly impressed. keep up the good work, and you'll improve drastically.. even this has good potential.