An employee is claiming damages of 15,000 against S Inc. because of injuries received while driving one of the company's delivery vans in September 2021. The employee is claiming that S Inc. was negligent in its maintenance of the van and that the van crashed because of poor maintenance. S's lawyer is of the opinion that the probability of the employee winning the case is 80%. S Inc. is making a claim for damages of 25,000 against a contractor to cover the additional costs of making good faulty work on a contract. The contactor had refused to make good the work because they were too busy with work on other contracts. S's lawyer is of the opinion that the probability of winning this claim is 85%. Required For each of the two legal claims S Inc. is involved in discuss whether or not a provision should be made in the financial statements for the year 2021