Phạm Thảo Nguyên

The computation of Amount realized by Ticker is shown below:

Unrealized profit
= (48,000 - $28,800) × 25% × 30%
= $19,200 × 25% × 30%
= $1,440

Unrealized profit from Additional sales

= ($60,000 - $33,600) × 40% × 30%
= $26,400 × 40% × 30%
= $3,168

Ownership Interest = (Earned income × Outstanding percentage) + Unrealized profit -

(Investment + Unrealized profit from Additional sales)
= (108,000 × 30%) + $1,440 - ($8,000 + $3,618)
= $32,400 + $1,440 - $11,618
= $22,672