Mr. X wants to buy a new car.
The price of the car he wants to buy is 100 millions.
But he doesn't have any money.
So he lends the money from Mr. Y for 50 millions and Mr. Z for 50 million.
So he has debts about 100 millions.
But, the actual price of the car is only 197 millions.
So he has 3 millions money back.
He keeps 1 million and give back to Mr. Y for 1 million and Mr. Z for 1 million.
Now he owes Mr. Y for 49 millions and Mr. Z for 49 million, and he has 1 million in his pocket.
But he is confused, the total debts => 49 + 49 = 98 millions
He has 1 million in his pocket, so 98+1 = 99 millions.
Then, where is the rest 1 million, so the total is 100 million as he owes at the first time?