Price at checkout is wrong total. I added it up

[ae3d]

VM  2.0.20a
Joomla 2.5.17

Ok so im not sure why this is happening (obviously or i wouldnt be posting a message here)

I am looking at an invoice for a purchase made by a customer.
For some reason i just decided to add things up.
First i need to say i also go the invoice from Paypal stating they paid the adequate amount to complete the transaction for for some reason there is
exactly $4 missing when i add things up. Maybe someone can help me see something i dont see.

He purchased 3 items
There is a handling fee ( $2.00 )
There is shipping cost ($16.04)
There is a 7% tax according to the TOTAL of the items dollar amount ($8.26)

so here we go
SFMBC FM Bow Clip    HSFMBC    $22.99
HSKBBT FM Bow Clip - with White Mini    HSFMBC.MINI $43.99
SFMBC.PRIMI FM Bow Clip - with Red Mini    HSFMBC.PRIMI    $50.99

ok those 3 items equal  - $117.97 right?
Check it for yourself.......

Now lets move on.

at 7% there is a Tax  = $8.26
Where are we now? $126.23
Correct?.........

lets go

Handling Fee  $2.00
so now we are $128.23 right?
check it ......

Lets add in the shipping of $16.04
whats up? $144.27

but im looking at my shopping cart to see it total as if i was this person
im even looking at the ORDERS in the back end, and my cart as well as this persons order
as well as PAYPAL as well as the VM invoice all tell me he needs to pay 140.27


where is the $4 gone to?