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The Missing Dollar - Submitted by Anette Bendley-Donovar, U.S.A
Difficulty:

Three students check into a hotel and pay $30 for a room. The hotel manager arrives and informs them of a special discount : the room rate is in fact $25. So the cashier at the reception gives the students $5 in change.

Since $5 is hard to split three ways, the students decide to keep $1 each and give a $2 tip to the bellboy. The three students paid $10 each and got back $1. So they paid $9 each, totalling $27. The bellboy received a $2 tip, totalling $29.
Where is the missing dollar?

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