doubt

If this is taken from Excel or a similar spreadsheet program, check the underlying code for the cell. Something may have been inadvertantly copied from another cell.

I don't actually see any extra $2.00, they add up to 100 and 102 perfectly.

Please see the balance side, that is 102 and he had only 100 and spent 100 

but the balance he had was 102, that is the $2.00 difference

I could not explain the reason 

Please have some one help me.  My grand child asked the question, I could not 

explain this to her.  I was a High school Math teacher about 50 years ago in another country. So she thinks 

that I should know this.

The Balance column isn't supposed to add up to 100. It's simply adding what you had leftover after deducting it. Imagine you kept on spending $1. The Balance would read $99, $98, $97, and so on, which the sum would be much more than 100. It's not meant to add up to the total.