Based on past experience, Kiran has always provided 5% of revenue each year as a provision to meet expected claims under warranty.The balance on the warranty provision at 1 January 20X6 was $20,500.During the year, $11,600 was spent setting claims and the remaining opening provision was released as unused.Kinan's revenue for the year ended 31 December 20X6 was $268.000What should be the warranty expense charge in Kiran's statement of profit or loss for year ended 31 December 20X6?