Provision for sales return - F7 (mock exam Q 26)

Hi Sir, Can you kindly explain how the answer is £200,00 credit for the below question: Flyscreen's retails department has been asked to give some though sold being returned. Historically, this has not been problem- over period of 25 years return has consistently been around the 7%-8% mark and a provision in anticipation of 7.5% of retail sales had been made This year, following much stricter quality control method being applied in the production department, it is improbable that return will excess 2% of sales and could even as low as 1% of sales and even those returns will more than likely be able to be resold. Last year, revenue were $24,000,000. Probably as result of the improvement in Flyscreen's reputation for quality goods, the sales figure this year has risen to 32,000,000 and gross profit margin improved from 20%-25% What figure will appear in the statement of profit or loss for the movement in flyscreen provision for sales return Answer : $200,000 credit Many thank for your help and Merry Christmas to you and your family. Thuy Phan