"Puka B" was composed by Sage Guyton and Jeremy Wakefield. Similar to "Puka A," but slower, the main instruments being played in this piece are a ukulele and guitar. It usually plays in episode endings.
- 39b. "The Fry Cook Games" - The ending.
- 56a. "Born Again Krabs" - The ending.
- 82a. "The Original Fry Cook" - Mr. Krabs laughs.
- 87b. "Breath of Fresh Squidward" - SpongeBob apologizes to Squidward, who lets bygones be bygones.
- 91a. "Goo Goo Gas" - Title card. (sped up)
- 120a. "No Hat for Pat" - The epilogue.
- 137b. "Gary in Love" - The ending.
- 147a. "Hide and Then What Happens?" - The ending.
- 171a. "Karen 2.0" - "Well, we could rebuild Karen 2!"
- 213b. "Lost and Found" - SpongeBob emerges from the Lost and Found along with the lost children.
- 218a. "Spin the Bottle" - "It's so heartwarming to live in a world with real magic."
- 259b. "My Two Krabses" - Ending.
Community content is available under CC-BY-SA unless otherwise noted.