Chasenne presents 2025 and 2024. A computation error repeated every year since 2021 overstated its profit: cumulative effect of 32,000 at 1 January 2024 and of 50,000 at 31 December 2024 (tax effect ignored). Allocate the correction.
- Cumulative effect at 31 December 2024
- 50,000
- Cumulative effect at 1 January 2024
- 32,000