recognized, it appears the net profit on the Forest Creek subdivision may be calculated as follows:
Gross Sales $23,576,406
Cost of Sales ($19,435, 251)
General expenses ($2,551,397)
Allowance for future
Net profit before tax $1,569,823
Less tax at 21.5% ($337,512)
Net profit $1,232, 311
50% due to Ronald $616,155
The total amount due may then be calculated as follows:
Item Amount Due to / from
50% profit of Forest
Overpayment sh. loan ($119,529)
50% profit on Weedmark
50% profit on lot 32 ($14,500)
Net Balance Due $552,820
 The apparent result is that Ronald is owed $552,820.
I say apparent because there were numerous schedules and
adjustments contained in the accountant’s reports that I have
certainly not done justice to in these relatively brief reasons.
While I believe I have dealt with all of the issues in dispute,
it remains possible that there are adjustments I have not
accounted for. As noted above, counsel may arrange to speak to
this matter and if necessary may have the experts reattend.
 There also remain the issues of pre-judgment interest and
costs. I will hear submissions on both of these matters.
 Accordingly, counsel should arrange to reattend before me
to deal with any arithmetical errors, further adjustments, interest and costs.