Question 1 and 2 both have their solutions, please help me go thru how they got 500 from both 2 questions

7) Next year, Company A has a total of 150,000 EUR of receivables at the end of the year. In other words, the provision should be adjusted to reflect 2% of 150,000 EUR. Book this adjustment to the provision. 2) Next year, Company A has a total of 125,000 EUR of receivables at the end of the year. In other words, the provision should be adjusted to reflect 2% of 125,000 EUR. Book this adjustment to the provision