The effect where a borrowed bill vanishes and reappears inside a lemon always intrigued me when growing up in the magic world. Jarrow, Downs and Malini all had fine methods. I experimented with each while still maintaining the belief that the key to magic is simplicity. Eventually, I evolved the following.
EFFECT: The magician requests the loan of a dollar bill. It is signed, rolled, folded in half, and held at the fingertips. With a wave of his hand the bill transforms instantly and visibly into a lemon which immediately is tossed to the lender who is asked to confirm if it’s real. The lemon is then divided and the bill extracted. The bill is given to the volunteer who identifies it as his own.