Lesley Brush operates an art gallery, known as The Paint Brush on the High Street in Topsham. The statement of financial position of The Paint Brush at 31 December 20X0 and 31 December 20X1 is shown below.

THE PAINT BRUSH STATEMENT OF FINANCIAL POSITION
	31/12/X1	31/12/X0
ASSETS
Non-current assets
Equipment at cost	90 000	90 000
Accumulated depreciation	(81 000)	(72 000)
Current assets
Inventory	48 000	45 000
Accounts receivable	56 250	36 000
Allowance for doubtful debts	(11 250)	(7 200)
Bank	171 000	72 000
	273 000	163 800
EQUITY AND LIABILITIES
Equity
Capital	120 000	100 000
Retained earnings	123 000	45 800
Current liabilities
Accounts payable	30 000	18 000
	273 000	163 800

The following information is relevant:

• No equipment was purchased or sold during the year ended 31 December 20X1.
• All sales are on credit. Cash collected from customers during the year ended 31 December 20X1 amounted to 217 500 and bad debts of 2 250 had been written off against accounts receivable during the year.
• The accounts payable represents amounts owing to suppliers in respect of goods for resale. Cash payments to suppliers during the year ended 31 December 20X1 amounted to 142 500.
• During the year ended 31 December 20X1, contributions by the owner amounted to 20 000, while cash distributions to the owner amounted to 7 500.

Calculate the sales revenue and the purchases for the year ended 31 December 20X1.