The following transaction were identified for Crisp Enterprises ("Crisp") Pty Ltd for January 2023. (No GST is included) a) Crisp received an ambunt of $8,000 in January, recorded as Unearned Income, for work to be completed in February 2023. An invoice was completed. b) The Prepaid Insurance account included $800 for January c) Wages payable at the end of January was $6,250 d) The January 2023 electricity account for $1,810 was not received until February 2023 e) The January loan payment of $5,650 (inc. Interest of $1,050 ) was debited to the Loan Liability account without recording the interest. If the Net Profit, before the above transactions were identified, was $103,100 then the adjusted Net profit would be