How much LOSS did the shopkeeper face ?

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A very simple but confusing puzzle.
A lady buys goods worth $ 20 from a shop. (shopkeeper selling the goods with zero profit).
The lady gives him 100 $ note. The shopkeeper gets the change from the next shop and keeps 20 for himself and returns $ 80 to d lady.
Later the shopkeeper of the next shop comes with the 100 $ saying "duplicate" and takes his money back.
How much LOSS did the shopkeeper face ?

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The Shopkeeper faced a loss of $100.
$20 worth of Goods and $80 worth of cash.