Tyson co bpp conso qstn

Hi sir, Where they get 40% A’ share of profit associate?? Is it in adjustment 2) which is given in qstn that Tyson co acquired 40 million shares in frank co for 60$ million two years ago when that company had a credit balance on its reserves 20$ million . Frank co has 100 million 1$ ordinary shares.. Can you please explain me how they get 40%?.. Thanks in advance