Where is the remaining dollar?

Puzzle Question: 

Three people check into a hotel. They pay $30 to the manager and go to their room. The manager finds out that the room rate is $25 and gives $5 to the bellboy to return. On the way to the room the bellboy reasons that $5 would be difficult to share among three people so he pockets $2 and gives $1 to each person.
Now each person paid $10 and got back $1. So they paid $9 each, totalling $27. The bellboy has $2, totalling $29.
Where is the remaining dollar?

Level of Toughness: 
Easy

The calculation of $27 + $2

The calculation of $27 + $2 contains two errors: the manager's $5 is ignored and the bellboy's $2 is counted in the wrong direction. The original payment of $30 is correctly accounted for as $27 finally paid by the three guests, plus $5 refunded by the manager, MINUS $2 kept by the bellboy (so that only $3 of refund was received).