Kansas Limited reports the following items in its Statement of Profit or Loss:

		US$
Revenue		312,000
Administration expense		120,000
Interest expense		48,000
Income tax expense		43,200

All items arose evenly across the year. The following exchange rates applied:

Start of the reporting period US$ 1.00 = AUD $1.46

End of reporting period US$ 1.00 = AUD $1.31

Average rate for year US$ 1.00 = AUD $1.41

The net profit after tax translated into the functional currency of AUD is?