55 MJY

PART b of question ask hedging dollar exposure ,shouldn't be netting off payment and receipts of dollar like how kenduri co has been worked out where they ask for hedging transaction in $ between lakama and kenduri ? shouldnt payment sum be : $90 +$40 +$20+$30 -$170 -$120 (deducting MJY since its own co from UK) should we deduct subsidiary too?? and in bpp they have added 50 and subtracted 50 from the payment sum ..I didnt get that too ?!