Three friends contributed Rs. 10.00 each to buy a gift for Rs. 30.00 from the shop of their friend. Making a concession, he returned Rs. 5.00 to them through his servant, the next day. The greedy servant returned only Rs. 3.00 to the three friends and kept Rs. 2.00 with himself. Later when the three thanked their friend for the concession, a new problem puzzled them, the missing rupee. On getting back one rupee each, they had actually paid Rs.27. 00 for the gift whereas Rs. 2.00 were kept by the servant. So the amount worked out was Rs. 29.00 instead of Rs. 30.00. They were all puzzled where the 30th rupee had disappeared.

Can you help them solve the problem? HOW?