Please help with all the questions

13.2 Analyzing and Interpreting Disclosures on the Provision for Warranties Creative Technology, Ltd., a Singapore-based consumer electron- ics company, disclosed the following information regarding war- ranty provisions in its 2011 Annual Report. The warranty period for the bulk of the products typically ranges between 1 to 2 years. The product warranty provision reflects management's best estimate of probable liability under its product warranties. Management determines the warranty pro- vision based on known product failures (if any), historical expe- TICIRE, and other currently available evidence. Movements in provision for warranty are as follows: 2011 2010 (5000) Beginning of financial year Provision (written back) made Provision utilized End of financial year 2,784 (606) (711) 1,467 2,899 1,915 (2,030) 2,784 Required a. Make the necessary journal entries to record the movements in the provisions for warranties account for 2010 and 2011. b. What is meant by provision made" and "provision written back"? c. What does "provision utilized" mean? d. Describe what happened in 2011 regarding Creative's provisions