At 31 December 20X6 a business has a machine that cost £40,000 on 1 January 20X4. It is depreciated at 20% per annum on a straight-line basis with no residual value. On 30 June 20X7 the machine is sold for £19,000. The business charges a full year's depreciation in the year of purchase and none in the year of disposal. Calculate (a) the accumulated depreciation at 31 December 20X6 and (b) the profit or loss on disposal, and (c) state the journal entries to record the disposal.