Answer:
$38.5 million
Step-by-step explanation:
Let the profit made in 2009 = x
The profit in 2010 = $84.7 million.
The Profit made in 2010 was 2.2 times the profit the company made in 2009.
Therefore:

Next, solve for x:

Thus, Cool Game Corporation made a profit of $38.5 million in 2009.