First Hand
Alan bids and makes a Spades contract with Mike as acceptor. Spades are worth 9 per trick above book. The contractors get 8 tricks, two above book. 2 x 9 = 18. Alan scores the points below the line as declarer; Mike scores them above the line as acceptor.
Alan  Dave  Gracie  Mike  
Bonus Points, Hand 1  0  0  0  18 (tricks) 
Game 1, Hand 1  18  0  0  0 
Although Mike and Alan both have grand totals of 18 at this moment, only Alan’s points count towards winning a game; Mike’s points are bonus.
Second Hand
Gracie bids and makes a Hearts contract with Mike as acceptor. Hearts are worth 8 per trick above book. The contractors get 8 tricks, two above book. 2 x 8 = 16. Gracie scores the points below the line as declarer; Mike scores them above the line as acceptor.
Note that traditionally, while belowtheline points are added downward, one after the other, abovetheline points are added upwards from the line (since the line is already drawn). The new entries are in orange italics below.
Alan  Dave  Gracie  Mike  
Bonus Points, Hand 2  0  0  0  16 (tricks) 
Bonus Points, Hand 1  0  0  0  18 (tricks) 
Game 1, Hand 1  18  0  0  0 
Game 1, Hand 2  0  0  16  0 
Now both Alan and Gracie have points towards winning a game (18 and 16, respectively).
Third Hand
Alan bids and makes a Hearts contract with Gracie as acceptor. The contractors get 8 tricks, two above book. 2 x 8 = 16. Alan scores the points below the line as declarer; Gracie scores them above the line as acceptor.
Since this brings Alan to 30+ points below the line, he has won the game. Gracie and Alan each get 50 more points above the line, because they won the game.
Alan  Dave  Gracie  Mike  
Bonus Points, Hand 3  50 (game)  0  50 (game) 16 (tricks) 
0 
Bonus Points, Hand 2  0  0  0  16 (tricks) 
Bonus Points, Hand 1  0  0  0  18 (tricks) 
Game 1, Hand 1  18  0  0  0 
Game 1, Hand 2  0  0  16  0 
Game 1, Hand 3  16  0  0  0 
Fourth Hand
We draw an additional line below the Game 1 points, to make it clear that a new game has begun.
Dave bids and makes a NoTrump contract with Gracie as acceptor. NoTrump tricks are worth 10 points. The contractors get 9 tricks, three above book. 3 x 10 = 30. Dave scores the points below the line as declarer; Gracie scores them above the line as acceptor.
Since this brings Dave to 30+ points below the line, he has won the second game in a single hand. Dave and Gracie each get 50 more points above the line.
Alan  Dave  Gracie  Mike  
Bonus Points, G2 H1  0  50 (game)  50 (game) 30 (tricks) 
0 
Bonus Points, G1 H3  50 (game)  0  50 (game) 16 (tricks) 
0 
Bonus Points, G1 H2  0  0  0  16 (tricks) 
Bonus Points, G1 H1  0  0  0  18 (tricks) 
Game 1, Hand 1  18  0  0  0 
Game 1, Hand 2  0  0  16  0 
Game 1, Hand 3  16 (Alan wins with 34) 
0  0  0 
Game 2, Hand 1  0  30 (Dave wins with 30) 
0  0 
Fifth Hand
Mike bids a 3Nullo contract with Dave as acceptor. Nullo tricks are worth 10 points. Alan and Gracie take 9 tricks, three above book, so Mike and Dave have completed their 3Nullo. 3 x 10 = 30. Mike scores the points below the line as declarer; Dave scores them above the line as acceptor.
Since this brings Mike to 30+ points below the line, he has won the third game. Dave and Mike each get 50 more points above the line.
Alan  Dave  Gracie  Mike  
Bonus Points, G3 H1  0  50 (game) 30 (tricks) 
0  50 (game) 
Bonus Points, G2 H1  0  50 (game)  50 (game) 30 (tricks) 
0 
Bonus Points, G1 H3  50 (game)  0  50 (game) 16 (tricks) 
0 
Bonus Points, G1 H2  0  0  0  16 (tricks) 
Bonus Points, G1 H1  0  0  0  18 (tricks) 
Game 1, Hand 1  18  0  0  0 
Game 1, Hand 2  0  0  16  0 
Game 1, Hand 3  16 (Alan wins with 34) 
0  0  0 
Game 2, Hand 1  0  30 (Dave wins with 30) 
0  0 
Game 3, Hand 1  0  0  0  30 (Mike wins with 30) 
Sixth Hand
Alan bids a 3Nullo contract with Dave as acceptor. Alan and Dave force Mike and Gracie to take 9 tricks, three above book, so Alan and Dave have completed their 3Nullo. 3 x 10 = 30. Alan scores the points below the line as declarer; Dave scores them above the line as acceptor.
Since this brings Alan to 30+ points below the line, he has won the fourth game. Alan and Dave each get 50 more points above the line.
Since Alan has now won two games, he wins the rubber, and gets an additional 50 points above the line. Dave does not get these additional 50.
Alan  Dave  Gracie  Mike  
Bonus Points, G4 H1  50 (game) 50 (rubber) 
50 (game) 30 (tricks) 
0  0 
Bonus Points, G3 H1  0  50 (game) 30 (tricks) 
0  50 (game) 
Bonus Points, G2 H1  0  50 (game)  50 (game) 30 (tricks) 
0 
Bonus Points, G1 H3  50 (game)  0  50 (game) 16 (tricks) 

Bonus Points, G1 H2  0  0  0  16 (tricks) 
Bonus Points, G1 H1  0  0  0  18 (tricks) 
Game 1, Hand 1  18  0  0  0 
Game 1, Hand 2  0  0  16  0 
Game 1, Hand 3  16 (Alan wins with 34) 
0  0  0 
Game 2, Hand 1  0  30 (Dave wins with 30) 
0  0 
Game 3, Hand 1  0  0  0  30 (Mike wins with 30) 
Game 4, Hand 1  30 (Alan wins with 30) 
0  0  0 
Grand Totals  214  240  162  114 
And note that even with Alan winning two games and the rubber bonus, Dave actually has the winning score because of all his other bonuses.
It is important to note that even though she did not win the first game, Gracie did have 16 points below the line when Alan won it, and those 16 points do count toward her grand total.
Settling Payments
If playing for pennyapoint, you can simply balance each player against the others:
 Dave owes no one anything, since he was the highest scorer. He collects $0.26 from Alan + $1.26 from Mike + $0.78 from Gracie, for a total of +$2.30.
 Alan owes Dave $0.26. He collects $1.00 from Mike and $0.52 from Gracie, for a net total of +$1.26.
 Mike owes Alan $1.00, Dave $1.26, and Gracie $0.48, for a total of $2.74.
 Gracie collects $0.48 from Mike, but owes Alan $0.52 and Dave $0.78, for a net total of $0.82.
The total winnings of those who came out ahead = the total losses of those who came out behind = $3.56. In stating the value of the rubber, since the $3.56 was split by two people, $3.56 / 2 = $1.78, so we say the rubber’s value was $1.78.
Another method is to just round to the nearest dollar; the scores then are: Alan $2, Dave $2, Gracie $2, Mike $1. Mike owes each of the others $1; none of the others owe each other anything; therefore the total winnings = $3, split among three people, and the value of the rubber is simply $1.