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?