Collins Food Group (CFG) owns both Sizzler and KFC in Australia. Due to Sizzler's continuing poor performance, CFG is deciding whether or not to close the Sizzler restaurants and re-invest into KFC to continue its growth. CFG's revenues every three months are 437,010 while Sizzler remains open, and they estimate revenues will increase to $482,722 every three months if the divestment of Sizzler goes ahead. Running costs will remain constant at $80,946 every three months in either case. The cost of the divestment of sizzler would be $101,311 over one year. What is CFG's accounting profits (every three months) before divestment? Answer to the nearest whole number (with no decimal places, $ or - signs, spaces or commas)