Kang, Ling and Ming have been in partnership since 2003, preparing accounts to 30 June. Ming left the partnership on 31 October 2011. Profits have always been shared equally.

The partnership had a trading profit of £148,800 for the year ended 30 June 2011, and a profit of £136,800 for the year ended 30 June 2012. Each partner has unused overlap profits brought forward of £29,400.

Required:
Calculate the trading income assessments of Kang, Ling and Ming for each of the tax years 2011–12 and 2012–13. (5 marks)