From the following balance of Danielle plc you are to draw up (i) a trading and profit and loss account for the year ended 31 December 19X6, for internal use, and (ii) a profit and loss account for publication:

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Plant and machinery, at cost (see note (c)) 275,000 Bank interest receivable Discounts allowed Discounts received 1,850 5,040 3,890 Hire of motor vehicles: Sales and distribution 9,470 Hire of motor vehicles: Administrative Licence fees receivable General distribution expenses General administrative expenses Wages and salaries: Sales and distribution Administrative 5,710 5,100 11,300 15,800 134,690 89,720 Directors' remuneration Motor expenses (see note (e)) Stock 31 December 19X5 Sales Purchases 42,000 18,600 220,500 880,000 405,600 Returns outwards 15,800 Returns inwards 19,550 Profit and loss account as at 31 December 19X5 29,370