From the Super Mario Wiki
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When Luigi enters the Restaurant, he notices some Goobs fighting over a baguette. He attempts to sneak past them but is caught and must fight a large group of ghosts. He is then able to enter the kitchen and fight Chef Soulfflé. After defeating the chef, Luigi gets the elevator button to the fourth floor, but it is eaten by a mouse, who retreats to the restaurant area. To lure the mouse out of its hole, Luigi needs to get a piece of cheese from a plate and place it near the center of the room. The mouse will then come out, allowing Luigi to defeat it and retrieve the elevator button. Once he gets it back, however, another mouse eats the button and flees to the Entertainment Room.
On the left side of the restaurant is a waiting area. Behind one of the coats on the rack is a drain Gooigi can go through to get to a large pile of food hiding a bag of Bills. There are four tables in the dining area, with plates of Emmental cheese, bread, and other foods on the long table.