Three men go to stay at a motel, and the man at the desk charges them $30.00 for a room. They split the cost ten dollars each. Later the manager tells the desk man that he overcharged the men, that the actual cost should have been $25.00. The manager gives the bellboy $5.00 and tells him to give it to the men.
The bellboy, however, decides to cheat the men and pockets $2.00, giving each of the men only one dollar.
Now each man has paid $9.00 to stay in the room and 3 x $9.00 = $27.00. The bellboy has pocketed $2.00. $27.00 + $2.00 = $29.00 - so where is the missing $1.00?

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subtract the $2 from the $27, dun add it.. leaves $25 with the manager.. thers nothing missing. pure genius.
Think of it like this.
Theres no missing dollar because the manager gives $ 5 dollars back to the bell boy.
the manager kept 25
so 25+5 =30
The end part of the post is meant to confuse you. dont buy into that.
a creative answer:
the bellboy is one of the men. so he gave back 3 dollars to the men [which is one dollar for himself, and one each for his two buddies] and then pocketed another 2 dollars for himself. so intotal, he is getting 3 dollars and his two friends are getting 1 dollar each which is 5 dollars total.
so 5+25=30.
my head hurts just frmo reaidng that