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This one actually works pretty well at parties:
3 men go into a motel. The man behind the desk says the room is $30, so each man pays $10 and goes up to their room.
A while later the manager behind the desk realizes the room was only $25, so he sends the bellboy to the 3 guys' room with $5. On the way, the bellboy can't figure out how to split $5 evenly between 3 men, so he decides to give each man $1 and keeps the other $2 for himself.
So, the 3 men each ultimately paid $9 for the room, which is a total of $27. Add the $2 that the bellboy kept brings the total to $29.
Where is the missing dollar!?
$10 - initially paid by each man.
-$ 1 - returned to each man.
$ 9 - net cost to each man.
x 3 - number of men.
$27 - total out of pocket for the men.
+$ 2 - what the bell boy keeps.
$29 - total account for dollars.
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