20 hands *(52 15-5200)*300=90000
20 hands *(52 10-5200)*300=60000.
40 hands * 100=4000
After closing, the total account amount is 5000000+90000+60000-4000 = 5146000 (RMB).
The remaining fund balance is 514600-20 * 5210 *15% * 300 = 4061000 (yuan).