Incorrect, plz continue to try.
It's a simple accounting error framed as a mind-bender/trick.
You were debited $100 from ma and pa. You spent (credited) $97 to acquire the shirt.
$3 change. $2 ($1 each to ma and pa) are credited to them. The remaining $1 should be counted on the books as a credit to yourself/petty cash/what-have-you, but in the image is shown as a debit. $2 credit vs. $1 debit = missing $1 where it should be a total $3 credit.