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GreatVacuums, Ltd., an American-based consumer vacuum company, disclosed the following information regarding warranty provisions in its 2019 Annual Report. The warranty period for the bulk of the products typically ranges between 1 to 3 years. The product warranty provision reflects management's best estimate of probable liability under its product warranties. The warranty provision set by management is based on known product failures, historical experience, and other currently available evidence. The table below displays the movement in warranty provision account in 2018 and 2019. 2019 1,541 2018 1,485 903 (amounts in thousands) Beginning of period Provision made provision written back Provision utilized End of period (708) (241) 592 (847) 1,541 :Using the image answer the question. The correct statement is In 2018, management decreased the provision. This resulted in a decrease to the liabilities on the balance sheet In 2018. management increased the provision. This resulted in an increase to the liabilities on the balance sheet In 2018, management decreased the provision. This resulted in an increase to the liabilities on the balance sheet In 2018, management increased the provision. This resulted in a decrease to the liabilities on the balance sheet :Using the image answer the question. The journal entry for 2018 provision utilized is Dr. Cash 903: Cr. Provisions 903 Dr. Provisions 903: Cr, Cash 903 Dr. Provisions 847: Cr. Cash 847 Dr. Cash 847: Cr. Provisions 847 0 :Using the image answer the question. The correct statement is In 2018, management reduced the liability by $847,000 on product repairs and replacements In 2018, management spent $847,000 on product repairs and replacements In 2018, management saved $847,000 on product repairs and replacements In 2018, management increased the liability by 5847,000 on product repairs and replacements :Using the image answer the question. The journal entry for 2019 provision made is No entry Dr. Warranties expense 347; Cr. Provisions 847 Dr. Warranties expense 903: Cr. Provisions 903 Dr. Provisions 903: Cr. Warranties expense 903