Roger began trading on 1 January 2014, preparing accounts to 30 April each year. His first accounts were for the 16 months to 30 April 2015. In 2017 he decided to change his accounting date to 30 June. The first accounts made up to the new date were for the 14 months to 30 June 2017 and the conditions necessary for a change of basis period were all satisfied. Roger ceased trading on 31 May 2020. His adjusted trading profits were as follows:

Compute Roger's trading income for all tax years.

Transcribed Image Text:

1 January 2014 to 30 April 2015 year to 30 April 2016 1 May 2016 to 30 June 2017 year to 30 June 2018 year to 30 June 2019 1 July 2019 to 31 May 2020 Adjusted trading profit 33,920 29,700 33,300 41,600 37,900 23,500