On 1 January 2019 a business had prepaid insurance of 10,000. On 1 August 2019, it had paid, in full, the annual insurance invoice of 36,000, to cover the twelve months to 31 July 2020. What was the amount charged in the statement of profit or loss and the amount shown in the statement of financial position for the year ended 31 December 2019? Statement of profit or loss: 5,000 Statement of financial position: 24,000 Statement of profit or loss: 22,000 Statement of financial position: 23,000 Statement of profit or loss: 25,000 Statement of financial position: 21,000 Statement of profit or loss: 36,000 Statement of financial position: 15,000