What % of Arif’s profits came due to Sharif’s purchase made from him?

Harish bought 260 kg of wheat @ Rs20/ per kgHe then sold half of it to Arif @21/- kg and sold 110 kg in the open market at @ Rs23/kgHe distributed the remaining wheat stock at cost price to the poor.    
Arif then sold 40% of the wheat to Sharif @ Rs.27/kg and the rest of his stock @ Rs.22/kg to some traders.