Please help !

CASE STUDY All Numbers are in $ Canada...You do not have to translate into US $. However, all principals of finance and accounting in the US are the same in Canada. Mr. Lube Canada Limited Partnership ("Mr. Lube") is a privately held company that manages a complete automotive maintenance services provider and Canada's largest quick lube brand. Founded in 1976, Mr. Lube pioneered the Canadian quick lube industry, a category of automotive servicing focused on convenience with no appointment necessary. Mr. Lube's network of 170 stores are operated by a national network of franchisees. Each store must be open a minimum of six (6) days a week. Some are open seven (7) days a week. The stores, on average, are open 338 days per year. Each store has approximately 10 appointments per day and each appointment produces, on average, 100 of revenue per customer per visit. Before the franchisees get to pay any of their bills, including employee salaries, they must pay 10% of gross revenue to the parent company, "Mr Lube", who is the franchisor In early 2015, our Corporate Finance Deals team was retained by Mr. Lube as its exclusive financial advisor to maximize value for the owners. After looking at the alternatives, including going public, we concluded that the company should sell control or the whole company to an acquirer Our approach We led all aspects of the deal process, which included: Pricing the enterprise identifying potential acquirers marketing the business advising on negotiations and structuring assisting with definitive agreements; and ultimately closing the transaction. How we add value Mr. Lube attracted significant interest from both local and international acquirers that we had identified and contacted. On August 19, 2015, Diversified Royalty Corp. acquired the trademarks and certain other intellectual property of Mr. Lube for approximately $138.9 million. This transaction, defined as an asset sale, in effect sold