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12.6 Wanda Co allows customers to return faulty goods within 14 days of purchase. At 30 November 20X5 a provision of $6 548 was made for sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,634.
What should be reported in Wanda Co's statement of profit or loss for the year to 31 October 20X6 in respect of the provision?
A charge of $7,634
B A credit of $7,634
C A charge of $l ,086
D A credit of $1,086
答案：C
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