Valréane's "site restoration" class shows: opening provision 420,000; provisions made 180,000; amounts used 150,000; unused amounts reversed 35,000; increase due to the passage of time 12,600. Compute the closing provision in the reconciliation.
- Opening provision
- 420,000
- Provisions made
- 180,000
- Amounts used
- 150,000
- Unused amounts reversed
- 35,000
- Unwinding (passage of time)
- 12,600