*10.9 Roger began trading on 1 January 2010, preparing accounts to 30 April each year. His first accounts were for the 16 months to 30 April 2011. In 2013 he decided to change his accounting date to 30 June. The first accounts made up to the new date were for the 14 months to 30 June 2013 and the conditions necessary for a change of basis period were all satisfied. Roger ceased trading on 31 May 2016. His adjusted trading profits were as follows:

Adjusted trading profit

£

1 January 2010 to 30 April 2011 33,920 year to 30 April 2012 29,700 1 May 2012 to 30 June 2013 33,300 year to 30 June 2014 41,600 year to 30 June 2015 37,900 1 July 2015 to 31 May 2016 23,500 Compute Roger's trading income for all tax years.