Mobiles Co sells computers and allows customers two months from the date of purchase to return computers if they are dissatisfied with the product for any reason. On 31 May 20X8, the company included a provision of $18,000 in the financial statements relating to the expected return of computers which had been sold before the yearend date. On 31 May 20X9, the Company estimated that the amount of the provision should be changed to $24,500. How should this information be accounted for in the financial statements for the year ended 31 May 20X9?