Corrected entry: In the very first paragraph, it says "one dollar and eighty-seven cents. That was all. And sixty cents of it was in pennies... Three times Della counted it. One dollar and eighty-seven cents. And the next day would be Christmas." After subtracting the 60 cents in pennies from the $1.87 you are left with $1.27. There has to be 2 (two) more pennies to make 27 cents. (62 pennies in all, not 60).
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Correction: The extra 2 cents does not come from pennies, but from a 2 cent coin (http://en.wikipedia.org/wiki/Two-cent_piece_%28U.S._coin%29) These coins were produced until 1874, but were still used as legal tender when this story was written in 1905.