Muscular Billy owes a debt to Martin but has no money to repay him so Martin decides to take Billy to the Master so that he can earn the money by taking a sound spanking. Billy resigns himself to his fate, after first stripping he is severely spanked with a belt and then by hand. To add to his humiliation all of this occurs in front of Martin and with him being over the Master's knee. Billy is then ordered to be punished with the leather belt by both Master and then by Martin. With the turn of a card he draws the luck of getting an even more vigorous and painful spanking given this time by hand, all while he remains in the uncomfortable and humiliating wheelbarrow position.