PROVISION

I HAVE ONE BUILDING PROJECT 31/03/08 I CREATE ONE PROVISION A/C FOR MAINTANANCE (COMPLETED PROJECT)

ENTRY PROJ EXP A/C DR

               TO

             PROVISION FOR MAINT

AT 31/03/09 IF I RECEIVE EXPENSES AMOUNT MORE THAN THE PROVISION AMOUNT WHAT IS THE ENTRY OR IF I RECEIVE THE EXPENSES AMOUNT LESS THAN PROVISION AMOUNT WHAT IS THE ENTRY. PLEASE HELP ME