Linda's income statement for the year ended 31 March 2021 is as follows:

Notes:
(a) Linda draws a salary of £200 per week from the business. This is included in the
wages and salaries figure.
(b) Repairs and renewals are as follows:

(c) It has been agreed with HMRC that one-quarter of telephone costs and one-fifth of motor expenses relate to private use.

(d) Sundry expenses include business entertaining of £520.

(e) Trade debts written off in the year amount to £440 and £200 has been set aside as a general allowance (or provision) for bad and doubtful debts.
Compute Linda's trading profit (before deduction of any capital allowances) for the year ended 31 March 2021.

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Sales Less: Cost of sales Gross profit Add: Rents receivable Bank interest receivable Profit on sale of non-current asset Less: Wages and salaries Business rates and insurance Heating and lighting Repairs and renewals Telephone Motor expenses Sundry expenses Bad and doubtful debts Credit card interest Loss on sale of non-current asset Depreciation Net profit for the year 4 1,200 80 310 22,620 1,750 2,170 4,280 880 3,250 1,650 640 120 70 2,500 82,500 37,200 45,300 1,590 46,890 39,930 6,960