Roger began trading on 1 January 2011 , preparing accounts to 30 April each year. His first accounts were for the 16 months to 30 April 2012. In 2014 he decided to change his accounting date to 30 June. The first accounts made up to the new date were f or the 14 months to 30 June 2014 and the conditions necessary for a change of basis period were all satisfied. Roger ceased trading on 31 May 2017 . His adjusted trading profits were as follows:

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1 January 2011 to 30 April 2012 year to 30 April 2013 Adjusted trading profit 1 May 2013 to 30 June 2014 year to 30 June 2015 year to 30 June 2016 1 July 2016 to 31 May 2017 Compute Roger's trading income for all tax years. 33,920 29,700 33,300 41,600 37,900 23,500