A company has a provision for warranty claims b/f of $50,000. It does a review and decides that the provision needed in future should be $45,000. What is the effect on the financial statements? A. Increase expenses by $5,000 ,Provision $50,000 B. Increase expenses by $5,000 ,Provision $45,000 C. Decrease expenses by $5,000 ,Provision $50,000 D. Decrease expenses by $5,000, Provision $45,000