A vehicle bought on 1 January 2017 cost £36,000. Its useful economic life is estimated at three years and its trade-in value at that point is estimated as being £6,000.

During 2019 a review of the vehicle's probable useful economic life suggested that it should be retained until 1 January 2022 and its residual value should be £4,000.

Required:
What is the amount of straight line depreciation charged in the statement of profit or loss in the year ending 31 December 2019 and the amount included in the statement of financial position for accumulated depreciation at that date?