Interesting problem statement... presumably this is asking how to normalize all the payments so that each person eventually pays the same amount (some paid too much and some paid too little).  Otherwise, please provide a clear problem statement because typically different people pay the different amount based on whatever is being charged for (such as dinner!). 

5 people pooled together for $511, the average payment per is:

(73+135+97+142+64)/5

click here to solve for the normalized amount

102.2

So each person should pay or receive the amount required to normalized all payments to $102.20.  As an example, Daniel overpaid and is owed $39.80 (142-102.2) while Evin must pay $29.2 (102.2-73), which will not cover all of what is owed to Daniel.