Effect: A borrowed bill is held openly in hands, both sleeves are rolled up and hands are shown to be empty separately. Hands are brought together and the borrowed bill is fanned out into ten or more bills, multiplying before the eyes. Secret: Tightly roll several bills into a small tube and wrap it a few times with a piece of thread before the presentation. You must be wearing some kind of loose long sleeves, place the roll of bills in the crease in your left elbow, using the folds of your sleeve and the bend of your arm to conceal it..