Three people check into a hotel room. The bill is $30 so they each pay $10. After they go to the room, the hotel's cashier realizes that the bill should have only been $25. So he gives $5 to the bellhop and tells him to return the money to the guests. The bellhop notices that $5 can't be split evenly between the three guests, so he keeps $2 for himself and then gives the other $3 to the guests.
Now the guests, with their dollars back, have each paid $9 for a total of $27. And the bellhop has pocketed $2. So there is $27 + $2 = $29 accounted for. But the guests originally paid $30. What happened to the other dollar?
This riddle is just an example of misdirection. It is actually nonsensical to add $27 + $2, because the $27 that has been paid includes the $2 the bellhop made.
The correct math is to say that the guests paid $27, and the bellhop took $2, which, if given back to the guests, would bring them to their correct payment of $27 - $2 = $25.