X Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X0. During
the year ended 31 December 20X1, $25,000 in claims were paid to customers. On 31 December 20X1, X Co estimated that
the following claims will be paid in the following year：
Scenario Probability Anticipated cost
Worst case 5% $150,000
Best case 20% $25,000
Most likely 75% $60,00
What amount should X Co record in the statement of profit or loss for the year ended 31 December 20X1 in respect of the
provision?