*9.8 Belinda began trading on 1 March 2005 and chose 31 December as her accounting date.

Her first accounts were for the period to 31 December 2005. She eventually decided to change her accounting date to 31 May and the first accounts made up to the new date were for the 17 months to 31 May 2009. The conditions necessary for a change of basis period were all satisfied. The adjusted trading profits for her first five periods of account were as follows:

Adjusted trading profit

£

1 March 2005 to 31 December 2005 43,700 year to 31 December 2006 52,590 year to 31 December 2007 54,300 1 January 2008 to 31 May 2009 71,060 year to 31 May 2010 68,200 Compute Belinda's trading income for 2004-05 to 2010-11 inclusive, showing the amounts of any overlap profits or overlap relief.