Beauty Plus Ltd started trading on 1 July 2014. At the end of the second year of trading, the bookkeeper provides the following trial balance from the accounting system.

Additional information at 30 June 2016:
* Inventory is valued at £12,000.
* Equipment has a useful life of tive years and no residual value. It is depreciated using the straight-line method.
* The company makes an allowance for doubtful receivables based on 10% of opening trade receivables.
* Estimated current tax liability is £4,500.
* The company classifies expenses by nature.
Required Use the relevant figures in the above information to prepare a statement of comprehensive income for Beauty Plus Ltd for the year ended 30 June 2016. Show all your workings.

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Beauty Plus Ltd Trial balance at 30 June 2016 Debit Credit E Revenue 104,900 Purchases 39.700 Inventory at 1 July 2015 10,000 Equipment at cost 20,000 Trade receivables 6,000 Trade payables 8,000 Cash and cash equivalents 15,300 Interest received 100 Salaries 30,000