Ewan began trading on 1 April 2017. A brief summary of his income statement for the year to 31 March 2018 (prepared on the accruals basis) is as follows:

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Sales Less: Cost of sales: Purchases Less: Inventory at 31 March 2018 Gross profit Less: Expenses Net profit for the year Notes: 1. 2. 41 29,220 6,190 68,750 23,030 45,720 18,760 26,960 Trade receivables at 31 March 2018 were 5, 840. Trade payables were 3,650. Accrued expenses were 830 and prepaid expenses were 310. Expenses include motoring costs of 3,120 and loan interest of 600. There were no accruals or prepayments in relation to either of these expenses at the year end. Ewan drove 12,400 business miles during the year. 3. Equipment costing 4,500 and a motor car costing 14,200 were bought in April 2017. Depreciation of 900 and 3,550 respectively is included in expenses. Calculate Ewan's trading profit for tax purposes, on the assumption that he decides to use the cash basis and claims a fixed rate deduction in relation to his motor expenses.