A The statement of financial position of Seafield Ltd at 31 December shows the following balances:

\begin{tabular}{lcc}

& 31 December 2013 & 31 December 2012 \\

Trade accounts receivable & $£$ & $£$ \\

Trade accounts payable & 35,000 & 30,000 \\

& 25,000 & 23,000

\end{tabular}

The relevant price indices for trade accounts receivable and trade accounts payable are:

31 December 2012 ..... 120 31 December 2013 ..... 180 Average for the year ending 31 December 2013 ..... 150

\section*{Required:}

Using the above information, calculate the monetary working capital adjustment at 31 December 2013 for Seafield Ltd.