Assume you saw a shirt for $97.

You didn’t have the cash, so you borrowed $50 from your mother and $50 from your father.

At this point you owed them a total of $100.

You used $97 of the $100 to pay for the shirt and then had $3 in change left.

You gave your dad $1 and your mother $1, then kept the other $1 for yourself.

Now you owed your mother $49 and your dad $49.

$49 plus $49 equals $98, plus the $1 you kept for yourself equals a total of $99.

Where is the missing $1?

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