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You are presented with the accounts of Chorley Ltd for the year to 31 December 2020 (see below). Choriey Ltd runs a small printing business and the managing director wishes to know the amount of the companies' Adjusted trading profit for the year ended 31 December 2020. Gross profit from trading Profit on sale of business premises (1) Advertising Irrecoverable Debts Depreciation Light and heat Miscellaneous expenses (2) Motor car expenses (3) Rates Repairs and renewals (4) Staff wages (5) Telephone 25,620 1.750 27,370 642 75 2,381 372 347 555 1,057 2,598 12,124 351 20,502 6,868 Profit before tax Notes The profit on the sale of premises relates to the sale of a small freehold industrial unit in which the company stored paper before building the extension. Miscellaneous expenses included: Subscription to Printers' Association 45 Contribution to local Enterprise Agency 50 Gifts to customers: Company calendars costing 7.50 each 75 Two food hampers 95 A director uses the motor car 15% for business purposes and 25% for private purposes. Repairs and renewals comprise the following expenditure: Refurbishing second hand pressbeforeitcould be used in the business 522 Redecorating administration offices 429 Building extension to enlarge paper store 1.647 2.598 Staff wages includes an amount of 182 for a staff Christmas lunch. Required: Calculate Chorley Ltd.'s tax liability for year ended 31 December 2019. You should indicate by the use of zero any items in the accounts for which no adjustment is required when adjusting the profit