Projected Income Statement
Particulars	Intergen	Ryan
Sales	$ 1,025,000	$ 900,000
Cost of Goods Sold	$ 850,000	$ 768,750
Gross Profit	$ 175,000	$ 131,250
Equity in ryans earnings	$ 35,000
Total income	$ 210,000
Income to Intergen 40%		$ 52,500
Income to 2 Equity partners 60%		$ 78,750
Total Investment Value		$ 1,000,000
Total Return		$ 210,000
Rate of Return		21.00%
Total Investment by other Partners		$ 300,000
Total Return		$ 78,750
Rate of Return		26.25%

My professor has said that this is not 100% right and to re try it for full credit, but I cannot figure out the mistake.