B. Barnes is a dealer who has not kept proper books of account. At 31 October 2019 his state of affairs was as follows:

During the year to 31 October 2020 his drawings amounted to \(£ 32,200\). Winnings from the Lottery of \(£ 7,600\) were put into the business. Extra fixtures were bought for \(£ 900\).
At 31 October 2020 his assets and liabilities were: Cash \(£ 190\); Bank overdraft \(£ 1,810\); Inventory \(£ 23,900\); Trade payables for goods \(£ 9,100\); Trade payables for expenses \(£ 320\); Fixtures to be depreciated \(£ 370\); Van to be valued at \(£ 5,440\); Trade receivables \(£ 29,400\); Prepaid expenses \(£ 460\).
Calculate the profit or loss made by Barnes for the year ending 31 October 2020.

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Cash Bank balance (not overdrawn) Fixtures Inventory Trade receivables Trade payables Van (at valuation) 210 4,700 2,800 18,200 26,600 12,700 6,800