*9.9 Roger began trading on 1 January 2003, preparing accounts to 30 April each year. His first accounts were for the 16 months to 30 April 2004. In 2006 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 2006 and the conditions necessary for a change of basis period were all satisfied. Roger ceased trading on 31 May 2009. His adjusted trading profits were as follows:

Adjusted trading profit

£

1 January 2003 to 30 April 2004 33,920 year to 30 April 2005 29,700 1 May 2005 to 30 June 2006 33,300 year to 30 June 2007 41,600 year to 30 June 2008 37,900 1 July 2008 to 31 May 2009 23,500 Compute Roger's trading income for all tax years.