The hotel manager does not have it. He has $25.
The bellhop has $2.
The 3 guys have $3 refunded.
There is no "missing" dollar.

The guys think they paid $27.
The manager thinks they paid $25.
The difference is in the bellboys pocket.

And what exactly are those three guys doing in such a cheap room?
_________________________
-- Terry K -- 30Gb Smoke / Toyota 4x4 30Gb Amber / Bounder RV Pants first, then shoes