Basis of assessment

Hi,

Can you let me know if I am right on that:

Commence to trade on 1st October 2014. Accounts for the period listed below:

31/03/2015 – 36,000
30/09/2015 – 72,000
30/06/2016 – 120,000

My answer:
2014 – 18,000
2015 – 72,000 + 36,000 = 108,000
2016 – 120,000 + 18,000 = 138,000.

Is that correct?

Kind regards,