I'm not an accountant, but the puzzle would be a bean counter's worst nightmare.
You are counting monies on both sides of the equation (or balance sheet). You need to separate the credits and debits.
The three men are down $9
The Bellhop is up $2
The hotel is also up $25
the down = the up, thats all that matters
OK, as I sound a bit of a spoilsport, I'll post one of my own.