16.1 From the following information, draw up the trading account section of the income statement of B. Willis for the year ending 31 January 2019, which was her first year in business:

Carriage inwards 3,470 Returns outwards 1,390 Returns inwards 7,470 Sales 249,000 Purchases 168,300 Inventory of goods: 31 January 2019 25,630.please do it in two columns only