Part b- Swish Swish Ltd has the following results for the year ended 31 March 2020. Net loss per Accounts (Note (1)) (116,500) Interest receivable 3,500 Chargeable gain 44,500 Notes (1) Net loss is after charging: Depreciation 10,800 Entertaining customers 1,200 (2) All other expenses are allowable for corporation tax. (3) The written down value of plant and machinery on the main pool at 1 April 2019 was 20,000. There were no purchases or sales during the year ended 31 March 2020. (4) Swish Ltd has the following results for the previous year: 31/3/19 Trading profit 40,000 Interest receivable 2,000 Chargeable gain 42,000 (a) Compute the trading loss for the year ended 31 March 2020. (b) Show how the trading loss is relieved assuming relief is taken as soon as possible (10 marks) Total (20 marks)