Roger began trading on 1 January 2015, preparing accounts to 30 April each year. His first accounts were for the 16 months to 30 April 2016. In 2018 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 2018 and the conditions necessary for a change of basis period were all satisfied. Roger ceased trading on 31 May 2021. His adjusted trading profits were as follows: 

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Adjusted trading profit 1 January 2015 to 30 April 2016 year to 30 April 2017 1 May 2017 to 30 June 2018 year to 30 June 2019 year to 30 June 2020 1 July 2020 to 31 May 2021 Compute Roger's trading income for all tax years. 33,920 29,700 33,300 41,600 37,900 23,500