Operational Risk: Growth Above 20%, Calculating the growth

Hello,

I'm practicing a problem where the data is:

Premiums

2018 2017
DWP 51,000 34,000
AWP 19,200 12,500

Step 1: Calculate Growth

Growth = 51,000 / 34,000 − 1 = 50%


Step 2: Growth Above 20% (My Method, I gathered from base problems)

(51,000 + 19,200) × (50% − 20%) / (1 + 50%) = 14,040


Alternative Calculation (Source Method)

(51,000 + 19,200) − (34,000 + 12,500) × 1.2 = 14,400


Question

Which method is correct, and what is wrong with my formula?

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