A company purchased equipment on 1 January 2017 for £120,000, at which date the relevant price index for equipment was 100. Depreciation is charged on a straight line basis at 20% per annum. The index at 31 December 2017 had moved to 160, and at 31 December 2018 it was 200. Show the current cost statement of financial position entries for equipment at 31 December 2017 and 31 December 2018. Calculate the adjustments to the current cost reserve in respect of equipment.