From the following historical cost accounts of Page plc, prepare a set of CPP accounts for the year ended 31 December 20X8. The movement on the RPI was as follows:

1 January year 20X5	180
1 January year 20X7	200
Average for year 20X7	210
31 October year 20X7	215
31 December year 20X7	220
Average for year 20X8	230
31 October year 20X8	235
31 December year 20X8	240

Balance Sheet as at		31.12.X8		31.12.X7
		000		000
ASSETS
Non-current Assets
Cost (purchased 1.1.X5)		500		500
Less: Depreciation		(400)		(300)
		100		200
Current Assets
Inventory (purchased 31.10.X8)	150		100
Receivables	300		200
Bank	350		150
		800		450
Total Assets		900		650
Equity & Liabilities
Equity
Share Capital	100		100
Reserves	400		250
		500		350
Liabilities
Current Liabilities		400		300
Total equity & liabilities		900		650

Profit & Loss account for y/e 31 December 20X8

	000	000
Sales		1850
Cost of goods sold
opening inventory	100
purchases	1350
	1450
less closing inventory	(150)
		1300
gross profit		550
expenses	300
depreciation	100
		400
Net profit		150

Assume all sales, purchases and expenses accrue evenly throughout the year.

Prepare a set of CPP accounts for the year ending 31 December 20X8.