Zack and Miri Make a Porno (2008)

Lifelong friends and now roommates, Zack (Seth Rogen) and Miri (Elizabeth Banks) are buried under a mountain of debt. When the electricity is turned off, they realize that desperate times call for desperate measures. They decide to make an adult film to raise some cash. Though they swear that having sex will not damage their friendship, their business proposition quickly turns into something much more.