A trader calculated his draft profit for the year as $\$ 16000$. The following items had not been adjusted.
1 decrease in prepaid insurance, $\$ 400$
2 increase in closing inventory, $\$ 1200$
3 decrease in provision for doubtful debts, $\$ 120\;$
4 increase in accrued rent receivable, $\$ 300\;$
What was the profit for the year after adjusting for these items?
1 )
$\$ 16620$
2 )
$\$ 16980$
$\$ 17220$
4 )
$\$ 17780$
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