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Three men go out for pizza. The bill comes to thirty dollars ($30). The three men each give the waiter a $10 bill. The waiter returned to the kitchen only to be told that there had been a mistake and that the bill should have been $25. So they have been over paid by $5.

The waiter realizes that he does not know how to share $5 between three people. He also realized that the three men would appreciate any rebate. So he took five dollars out from the bill, put two dollars in his pocket and gave the three men a one dollar bill each.

So each man paid nine dollars and the waiter kept two dollars. But three nines are 27, so adding the two dollars in the waiter’s pocket gives a total of $29. So where is the missing $1????