3 people go into a hotel after a night out on the town. They ask the person behind the desk if he has a room available. The guy behind the desk says "Yes I do and it's the only one available and it is £30 for the night".

The people confer between themselves and a couple of minutes later, they accept the room and pay £10 each and retire for the night. The next day, the guy behind the desk realises he has made a mistake on the price. Instead of £30 it was £25. He gives the bell-boy £5 and asks him to refund the 3 people.

On his way up, the bell boy thinks "how am I going to split £5 3 ways?" So, what he does, is keep £2 for himself and gives £1 back to each of the three guests. Now, they have paid £9 each for the room.

So if £9 x 3 = £27 + £2 that the bell boy kept = £29, where has the other £1 gone?!