This is wrong. You can't add the $2 to the $27. After the refund, they ended up paying $9 each, 3*9=27 in total. Those $27 include the $25 the manager got and the $2 the bellboy kept. So, in fact, you have to subtract the $2 from the $27 to get the amount that was paid for the room. No missing dollar, sorry.
Quote fail. The squirrels are eating sunflower seeds in the quote you were looking for. Fantastic movie, though!