Extra one rupee puzzle?

Question

I have Rs 100 with me, here is the summary of my spent and balance amount

Spend                  Balance
40/-                     60/-
30/-                     30/-
19/-                     11/-
11/-                     0/-
===============================
100/-                    101/-

Now, How can the total amount be 100 for one column and 101 for another.

From where this extra one rupee came ?

Answer 1

balance is nothing its just a calculation .we r not spending balance. its nothing.

Answer 2

01/- 99/-
01/- 98/-
98/- 02/-

===============================
100/- 199/-