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Solution:
This
particular puzzle stumps many people because it forces the
mind to think in the wrong direction. In fact the wrong
solution is offered in the puzzle itself to make the mind
stop looking for a logical solution. But what you need to
do is look at the situation with a fresh mind and ignore
what has been told to you.
1) Three
men start out with $10 each ($10 x 3 = $30). Fine
2) Three
men pay $30 for a hotel room. Afterwards, a five dollar
overcharge is returned to them ($25 + $5 = $30). So far
so good.
3) The
bellboy divides up the $5 overcharge, returning $1 to each
of the three men (for a total of $3) and keeping $2 for
himself ($25 + $3 + $2 = $30).
4) The
bellboy keeps $2 for himself, so effectively each man pays
$9 ie (($25 + $2)/3), so the total amount paid is $27
5) The
bellboy returns $3 to the three men ie $27 + $3 = $30
The question asked is where did the missing dollar go? But
in the first place the dollar did not go missing. One is
forced to thinks that the dollar goes missing because the
statement "each man paid $9 for the room" has
been told in the puzzle itself and that is wrong —
each of three men paid out a total of $9, but that $9 included
both the room charge and the bellboy's tip. All in all,
each man paid out a total of $9 and had $1 left over, completely
accounting for the $30 they started with.
The
room cost $25, so each man paid one-third of that cost ($8.33).
The bellboy kept a tip of $2, so each man paid one-third
of that cost ($0.67) as well. Overall, each man paid out
$9 ($8.33 + $0.67) and had a dollar left over: (3 x $9)
+ (3 x $1) = $27 + $3 = $30.