No I didn't, he lost the $60 too, he basically gave it away free
You're retarded, so let me elucidate. Let's do two situations. Situation 1 the original from the OP, Situation 2 where there's no theft. Let's assume the shop owner is selling Xbox controllers.
Let's also assume the store owner has $200 in cash to start with.
He stocks his store with one xbox controller that costs him $60 to buy. He's going to sell it at exactly $60 because, like you, he is retarded.
He has $140 in cash now, $60 worth of inventory, agreed? Ok.
Situation 1
Guy comes in and steals $100 dollars. Owner now has $40 in cash, $60 in inventory.
Thief comes back into the store and buys the Xbox controller for $60 dollars, gives $100 in cash to the owner.
Owner takes the cash and now has $140 in cash. Gives back $40 in change and now has $100 in cash. Owner hands over the Xbox controller.
Before the day is done, he buys another controller to re-stock and now has $40 in cash ($100 minus the $60 it cost to re-up), $60 in inventory.
Situation 2
Owner starts the day with $140 in cash and $60 worth of inventory, and no cash is stolen.
Guy comes in pays for a controller w/ a $100 bill. Owner hands over the controller and $40 in change. Owner now has $200 in cash ($240 before giving back change, $200 after) and $0 in inventory.
Owner is about to end the day with $200 in cash but no inventory to sell the next day, so he buys another Xbox controller to restock and ends the day with $140 in cash, $60 in inventory.
The only thing that changed between the two situations was the guy stealing the $100, and look, there's a $100 difference in the cash the owner has at the end of the two situations.