Actually that Rs.72/- includes the waiters tips too.. so the remaining Rs.3/- is actually what they have Re.1/- each
We should not add Rs.2/- to Rs.72/- instead, Rs.3/- should be added as that has been deducted from their bill and it gives the total amount which they have given to the waiter. And the Rs.2/-, which the waiter has taken becomes part of their bill or tips, which cannot be included.
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