Create a 3x3 square of fountains, and then build a Merry-Go-Round on them. Notice how it made you money? Now remove the Merry-Go-Round and get the refund. If you're bored or want to save time in other games, created a Car Ride that covers a 10x10 square, and then immediately next to it create a 10x10 square of fountains. Save the track design with the scenery, and keep repeating the process!