Friends Golfing

Sid and Barney head out for a quick round of golf. Since they are short on time, they decide to play only nine holes.
Sid says to Barney, ‘Let’s say we make the time worth while, at least for one of us and put $5 on the lowest score for the day.’ Barney agrees and they enjoy a great game.
After the eighth hole, Barney is ahead by one stroke but cuts his ball into the rough on the ninth.
‘Help me find my ball. You look over there,’ he says to Sid. After five minutes, neither has had any luck and since a lost ball carries a four-point penalty, Barney pulls a ball from his pocket and tosses it to the ground. ‘I’ve found my ball,’ he announces triumphantly.
Sid looks at him forlornly, ‘After all the years we’ve been friends, you’d cheat me on golf for a measly five bucks?’
‘What do you mean cheat?’ says Barney, ‘I found my ball right here.’
‘And a liar too,’ Sid says with amazement, ‘I’ve been standing on your ball for the last five minutes.’