4. Company A signed a contract on 31st March 20X5 to render the consulting service to company B in the year 20X6. The agreed price is $10,000. According to the agreement, if the services are not rendered by end of June 20X6, then Company A incurs a penalty of $15,000, which was agreed to because Company A was very keen to engage Company B as a client. At the end of June 2025, the accountant of Company A realises that the estimated minimum cost to render the consulting service has increased to $13,000. According to AASB 137 Provisions, Contingent Liabilities and Contingent Assets, what is the impact of this signed contract on the profit of Company A for the year ended 30th June 20X5? Group of answer choices -$15,000 -$2,000 -$3,000 -$13,000