Idris paid for 95% of his purchases of 17660 by 5 April 2022 and the remainder in may 2020. There is no closing inventory at 5 April 2022. Idris is living in part of the bed and breakfast and 4500 of the purchases paid for during the period relate to Idris’s personal use. Using the cash basis the figure to be deducted from revenue for food utilities and other household goods for the year ended 5 April 2022 is given as 16777 instead of 12277. Why is it 16777 and not 12277. Why the figure of 4500 will not be deducted