This is an example balance sheet I was given. I get the majority of it, but I'm not sure how the "plus profit to date" was worked out. Could someone please explain the working out on how they reached the answer of (93,500) as the plus profit to date? thanks!

Martin Russel Consulting N Statement of Financial Position as at 31 January 4 ASSETS 5 Current assets 6 Cash at bank $93,000 Prepaid rent 11,000 8 Office supplies 14,000 9 Accounts receivable 25,000 10 Total current assets $143,000 11 Non-current assets 12 Motor vehicles $40,000 13 TOTAL ASSETS $183.000 14 LIABILITIES 15 Current liabilities 16 Accounts payable $4,500 17 Revenue received in advance 15,000 18 Total current liabilities $19,500 19 Non-current liabilities 20 Bank loan $20,000 21 Car dealership debt 30,000 22 Total non-current liabilities $50,000 23 TOTAL LIABILITIES $69,500 24 EQUITY 25 Contributed capital 20,000 26 Plus profit to date 93,500 27 TOTAL EQUITY $113.500 28 TOTAL LIABILITIES + EQUITY 1 . $183.000 -0