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Zephyr Limited has the following items in its statement of profit or loss and other comprehensive income: NZ$
Revenue 140 000
Cost of goods sold 85 000
Interest expense 14 000
Income tax expense 12 000
All items arose evenly across the year. The following exchange rates applied:
End of reporting period NZ$1.00 = A$0.90
Average rate for year     NZ$1.00 = A$0.85
The net profit after tax translated into the presentation currency of A$ is:
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