A machine cost £40,000 on 1 January 2016. The reducing balance depreciation method is used at 25 per cent per annum. Year end is 31 December. During 2018, it was decided that a straight line method would be more appropriate. At that time, the remaining useful economic life of the machine was seven years with a residual value of £1,500.

Required:
The accumulated provision for depreciation account for the years 2016 to 2018 inclusive together with the relevant statement of financial position extract on 31 December in each of those years.