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12.7 Doggard Co is a business that sells second hand cars. If a car develops a fault within 30 days of the sale, Doggard Co will repair it free of charge.
At 30 April 20X4 Doggard Co had made a provision for repairs of $2, 500. At 30 April 20X5 Doggard Co calculated that the provision should be $2,000.
What entry should be made for the provision in Doggard Co's statement of profit or loss for the year to 30 April 20X5?
A A charge of $500
B A credit of $500
C A charge of $2,000
D A credit of $2,000
答案：B
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