The profit from shares $4300 and Bank interest of $8400 are added to give a loss of 88820. As they are of non-trading purpose they are usually deducted from trading profits.
Now my question is those amounts should have been deducted from Trading loss, instead they were added. in the adjustments why should not we double deduct those amounts?
Non trading income is as you rightly say deducted from an accounting profit in deriving an adjusted trading profit – so what effect would that have on an adjusted trading loss!! A reduction in a profit would increase a loss!!