Wonderful puzzle !

CA Subin VR (Practicing CA) (450 Points)

09 June 2011  

A, B, and C had to pay the room rent, Rs. 75. They share 25 Rs. each and assigns the job of payment to D. Mr. D takes the money to the owner who gives a discount of Rs 5. Happy, Mr. D had a tea for Rs. 2 and gave the balance money of Rs. 3 to A, B, and C. Per head expense for A,B, and C thn is 25-1= 24, ryt ? 24x3= 72. Add to that Rs. 2 for the tea. 72+2= 74. Where did the balance Rs. 1 go ?