Question regarding Provision of Telephone Expenses

[send.rosan]

Hello,
I would like to get an answer for my query.
In previous FY Balance Sheet I had provision of telephone expenses as $100, and in current FY if I am paying Telephone expenses of $150 that includes previous FY month expenses ($50) and current FY month expenses ($100). How should i write off the provision made earlier.

Thank you

 

[Triest123]

Dr Provision for telephone expense $100
Dr Telephone $ 50
Cr Bank $150
Being paid for the telephone expense and adjusted the over provided telephone
expense in the previous month