You saw a shirt for $97.
Having no cash, you borrowed $50 from your mum and $50 from your dad.
$50 + $50 = $100.
You bought the shirt, and had $3 change.
You gave your dad $1 and your mum $1. You have a dollar in your pocket.
You now owe your mum $49 and your dad $49.
$49 + $49 = $98. Add the $1 you still have = $99.
Where is the missing dollar?