4 men check into a motel, the receptionist said the room charge was $40, so each man paid $10 each. A while later the receptionist realized the room charge was only $32. So she sent the bellboy to the 4 guys with $8 in hand and gave back $2 each. By calculation every one of them only paid $8 so total is correct $32 ($8 X 4 = $32).
Somewhere along the line there were 3 men checking into the same motel, as usual the receptionist said the room charge was $30, so each paid $10. Then again the receptionist realized the room charges was only $25. She sent the bellboy to return the $5 to the men. The dishonest bellboy (he cannot figure out how to divide $5 by 3) returned $1 each to individual man and kept $2 in hand. By calculation the man only paid $9 each (after $1 returned), so to speak $9 X 3 = $27 plus the $2 the bellboy kept totaled up to $29 only. The question is where the $1 gone to.