In theory, swaps are modeled in MT4 Strategy Tester using the current rates. In practice, I noticed that they work quite well for USD pairs, but are completely off for non-USD pairs.

In your case, you have an entry price at 109.870 and exit at 109.939. Your rate-based loss is 69 points or 0.79 x 69 x 100 = 5,451 yen. This is 5,451 / 109.939 = 49.58 USD.

175.48 - 49.58 = 125.9 USD, presumably taken by the swaps.

From January 22 till February 6 is 16 days (not sure why you say 17). Let's use nominal swap (in pips) to calculate the swaps: 16 x 8.077 x 0.79 = 102.09. 102.09 x 100 / 109.939 = 92.86 USD.

Even if we adjust the swap days to 18 (because apparently January 22 is Wednesday, which is a triple-swap day), we would arrive only at 104.47 USD.

Obviously, Strategy Tester is using some other value in its calculations.

By the way, you are using a very old version of PSC - you might want to update it.