Answer:
B. 185.000
Explanation:
Fisrt. The forecast of the account begins with a balance of 65,000, during the year 195,000 were paid, this means that an expense of 130,000 is recorded, (195,000 - 65,000, since the expense of 65,000 was previously recorded)
Second. If at the end of the year a provision of 55,000 is determined, on the other hand the expense must be recorded for the same amount.
Then 130,000 of expenses plus the forecast of 55,000 = 185,000
