Adjusting draft profit for asset write-downs, accrual errors, and provisions

Steps:

• Calculate inventory write-down: original value $400 - resale value$160 = $240 reduction to closing inventory, decreasing profit by$240 (750 - 240 = 510).
• Adjust provision for doubtful debts: increase by $90, additional expense decreasing profit by$90 (510 - 90 = 420).
• Rent receivable includes $400 prepaid for 2022: effect on profit ambiguous, as unclear if$400 was included in draft income or only balance sheet asset; requires details on original recording.

Not enough information.

Final answer: Not enough information.