3 men are travelling, and find a hotel to spend the night.
They are told it will be $30 for the three of them to share a room.
They each pay $10, and go to their room.
Later, the Hotel Manager realizes that he had overcharged them, and a room is only $25.
He gives the bell boy $5 to return to the 3 men.
The bell boy realizes that the men can not split $5 evenly so he decides to keep $2 for himself and give each of the men $1.

So now, each man paid $9 for a total of $27, and the bell boy kept $2, for a total of $29.

Where did the last dollar go?