A Lemon is handed out for examination.
A dollar bill is borrowed and the serial number is read off for later identification.
The bill is wrapped in a hankerchief for another spectator to hold.
The magician wisks the hankerchief away and the bill has vanished!
The lemon is cut open and a dollar bill is found inside.
The serial number is read,and found to be the same as before.
This is the simplest medthod of performing this classic of magic.
No skill required. Easy to do.