Adjusting provision for misclassified repairs Steps:

• Machinery cost $20,000 (assuming typing error in$2000); existing provision $2,300 (assuming typing error in$23000).
• Calculate annual depreciation at 20% on cost: 0.20 × $20,000 =$4,000.
• Repairs $2,000 were expensed but should be capitalized, adding to cost for$22,000; however, since discovery is after year-end, no adjustment to this year's depreciation.
• Correct provision balance remains existing $2,300 +$4,000 = $6,300, but given ambiguity in error treatment and numbers, cannot determine exact fit to options.

Not enough information.

Final answer: Not enough information.