Avon Limited draws up accounts for the year ended 31 December 2011. The net profit per the accounts is $30,452 after charging the following items: Rent 12,000 Staff costs 42,000 Depreciation 5,560 Repair expenditure (Note 1) 8,200 Donations and gifts (Note 2) 700 Subscriptions 1,750 Lighting and heating 2,170 Bad debts (Note 3) 2,570 Travel costs 850 Administrative expenses (Note 4) 3,865 Note 1: Redecoration costs 1,500 New office furniture 3,850 New roof 2,275 Replacing broken window with toughened glass 575 Note 2: Payment for banner at local church fete 550 Donation to the Green Party 150 Note 3: Increase in specific provision 5,100 Decrease in general provision (3,750) Trade debts written off 1,220 Note 4: This amount includes a salary of £2,000 paid to Mrs Katharine Avon for secretarial work. She is the wife of the majority shareholder and a director of the company. Note 4 also includes parking fines of £45 which she incurred on company business. Calculate the adjusted trading profits of Avon Limited for the year ended 31 December