I need to understand how the answer came:

Paradise Parties Ltd (“PP”), a party accessory company, ceased trading on 31 December 2023, having traded profitably for many years. The company has always previously used an accounting period end date of 31 March until its final period of trading.

A summary of PP’s statement of profit or loss for the nine-month period to 31 December 2023 is shown below:
Note £
Sales 156,410
Property business income 1 11,800
Profit on sale of freehold office building 2 94,700
Less: Depreciation (15,360)
Salaries and staff costs 3 (183,100)
Vehicle leasing 4 (1,500)
Other expenses 5 (199,711)
Loss (136,761)

Notes:
1. The property business income is in respect of a freehold office building that had always been rented out.
During the last 12 months of PP’s trade the property income and expenses included:

1 February 2023:
received rent of £15,000 for the 6 months to 30 June 2023
paid insurance of £2,800 for the 12 months to 31 December 2023
1 August 2023:
received rent of £18,000 for the 6 months to 31 December 2023
paid for repairs following a roof leak (uninsured) costing £3,200

2.

The freehold office building was sold on 31 December 2023 for proceeds of £179,500. The office had originally cost £52,000. Indexation allowance for the relevant time period to December 2017 is £15,680.
3. The salaries and staff costs figure includes:

an amount of £10,590 for bonuses that have been declared but won’t be paid until early 2025 and
an amount of £2,100 on counselling services provided to employees who were made redundant

4.

The vehicle leasing is made up of £500 in respect of a car with CO2 emissions of 32g/km and £1,000 in respect of a van with CO2 emissions of 145g/km.
5. Other expenses includes the following items:

Entertainment of UK suppliers £3,425
Entertainment of overseas customers £520
Qualifying charitable donations £800

6. The tax written down value of PP’s main pool on 1 April 2023 was £36,200. All items in the pool were disposed of for £12,215 on 31 December 2023, each of them at a loss compared with the original purchase price.

Calculate the tax-adjusted trading loss for Paradise Parties Ltd for the 9-month period ending 31 December 2023.

answer- (236,551)