The calculation messed up A/Receivable with A/Payable for both p

For the hotel,

It received 250. So it sees as 250/3 for each person.

For the customer

Everyone paid 100-10 = 90, the total is 270.

For the cashier who stole the money

He got 270-250=20.

So, the deal has nothing to do with 300 on the balance sheet.