calculate the value of 100% interest using the adjusted net asset method. The adjusted net asset value was calculated by you in the previous question. Assumption can be located at the bottom of this question.

Adjusted net asset value (from previous exercise) $ 2,474,155

Shares outstanding Per share value Discount First discount or premium:

Lack of control discount percentage %

Lack of control discount

Adjusted per-share value

Discount Second discount or premium:

Lack of marketability discount percentage %

Lack of marketability discount

Adjusted per share value

Number of shares valued

Value of 100% equity (on a non-marketable basis)

Assumptions: 1 Sales of 100% equity interest

2 Business brokering commissions would be between 3% and 4%.

3 Professional services for the sale of the Company would be between 1% and 2%

4 Use marketability discount of 5%. No control premium

5 Total shares outstanding are 100,000