Lysander Ltd is preparing its financial statements for the year ended 31 December 2015. At 31 December 2014 it had computer equipment that cost 1,004,408, all of which had been purchased on 1 January 2013, and had accumulated depreciation at 31 December 2014 of 697,600. Computer equipment is depreciated on a straight line basis with no residual value over four years and is charged on a monthly basis. A computer system, costing 6,800, was sold on 1 January 2015 for 1,800. On 1st April 2015 Lysander part exchanged a computer which had cost 24,000, for a new computer, costing 34,600, paying a cheque in final settlement of 18,000. Show how the computer equipment of Lysander Ltd will be shown in the: i. Income statement for the year ended 31 December 2015, and ii. Statement of financial position as at 31 December 2015.