occurrence 151

While watching Sponge Bob Square Pants with my son, Sponge Bob was trying to give his pet snail a bath. After trying several other options, he decided to make a fake treasure map to the bathroom to trick the snail. He said that it was 40 paces to the bathroom door. It picks up with Sponge Bob saying, "...24, 25, 26, 27, ... um ...40!" Why did he have to arrive at the bathroom door in 27 steps?