There are many sexual related comments using words like "dick", "first base/second base", being "humped" and f- words etc as well as random kissing scenes not listed below (no other sex situations and no nudity)

It is inferred that someone is having an extramarital sexual relationship with their next-door neighbor,

Earl and Pearl make out in a crowded restaurant.

Tammy aggressively kisses Bobby near a public restroom and asks if he wants to have sex.

Pearl and Earl kiss in the backseat of a car. We briefly see a lot of kissing, Sex is then implied.

Earl and Pearl have offscreen sex in a motel room.

Pearl gets very drunk at Lenore's 4th of July party and flashes her breasts at dozens of partygoers from the stage. The scene is partially obscured by an object in the foreground so we see no actual nudity. We learn that Earl has posted photos of Pearl flashing her bare breasts at Lenore's party.

A woman with a paper bag over her head and another paper bag shaped over her right hand to suggest a large handgun, holds up a fast-food restaurant. Scene played for laughs.

A woman pushes another woman, who falls, then pushes her fingers into the woman's mouth and shakes her hand in pain (no injury is visible).

About 22 F-words and its derivatives, 5 obscene hand gestures (and 12 additional such gestures during end credits), 52 scatological terms, 22 anatomical terms, 16 mild obscenities, 5 religious profanities (GD) and 44 religious exclamations.

A grandmother swallows white pills with whisky and a police officer later says that the pills are Oxycontin.

A woman says that she bought Oxycontin from a young man on her block and another woman says the young man is a drug dealer.

A woman and a man drink shots of tequila at a bar.

Men and women drink from bottles of beer at a party.

By the standards of raunchy R-rated comedies, this one's pretty tame.