You see a £97 top. You borrow £50 form your Mum and £50 from your dad. =£100
You buy the top and get £3 change.
You decide to give £1 to your mum and £1 to your dad.
You now owe your mum £49 and your dad £49
49+49=£98
£98+£1 = £99
where's the other pound?