My friend told me this today:
3 men go to an hotel and ask for a room for a night. The manager tells them a room will be ?30 so they give him ?10 each and go up to their room (stop it! I know where your minds are going with this!)
Then the manager remembers they have a special offer on and rooms are only ?25. So he calls the porter, explains the situation, and gives him ?5 to give back to the 3 men.
The porter takes the money and heads upstairs but on the way he starts thinking "well, ?5 doesn't really divide between 3" and he pockets ?2 and gives them a ?1 back each. That means each man has paid ?9.
Now...3 lots of ?9 makes ?27, and the porter pocketed ?2 - so what happened to the other pound?