I can't find the formula/calculation for this problem and in my readings its not specific to the where I am comfortable. Can you tell me the formula?

A U.S. company owns an 80% interest in a company located on Mars. Martian currency is called the Martian Credit. During the year the parent company sold inventory that had cost $22,800 to the subsidiary on account for $29,800 when the exchange rate was $0.5192. The subsidiary still held one-half of the inventory and had not paid the parent company for the purchase at the end of the fiscal period. The unsettled account is denominated in dollars. The exchange rate at the fiscal year-end was $0.4994. (b) Compute the amount of the intercompany profit to be eliminated in the consolidated statements workpaper prepared for the current year