ZED's statement of profit or loss for the year ended 31 December 2021 showed a net profit of $83,600. It was later found that $15,000 paid for the purchase of a small machine had been debited to the machine expenses account. It is the company's policy to depreciate machine at 15% per year on the straight-line basis, with a full year's charge in the year of acquisition. What would be the net profit be after adjusting for this error?