At the beginning of June 2022, a commodities trading firm entered into a short silver forward agreeing to make delivery of 15 000 ounces of silver at a contract price of $23.92/oz., maturing at the beginning of June 2023. At the beginning of September 2022, the trader decides to close out the position. She contacts an OTC dealer who quotes her a new forward contract price of $18.31, which expires on the same date in June 2023. She also notes that the current risk-free rate is 1.29% p.a. 

What is the firm’s net position if the trader unwinds her position in September 2022?