Calculation of the investment of associates

I was reviewing a question from the SBR study text on page 254, I am a little bit confused on the calculation of the investment of associates part, the cost of the associate is 225M there is a pre acquisition profit of 270M and post acquisition profit of 330M, and dividends paid amount to 20M, when calculating investment in associate we usually take the cost of investment + post acquisition share of profit – dividends received to get the investment, however in the study text they did not account for the dividends and I cannot understand why. The parent has a significant influence on the associate of 30%.”

Kindly assist.