Journal entries for restructuring liabilities and subsequent expenditures. For the fiscal year ended September 30, 2007, Sappi Paper Limited, a South African paper company, reported an ending balance in its Restructuring Provision, the balance sheet account, of ZAR16 million (ZAR denotes the South Africa Rand currency). The beginning balance in this account was ZAR41 million. During the year, Sappi made cash expenditures of ZAR32 million to settle previously accrued costs of severance charges and plant closings. Sappi did not change any restructuring estimates during 2007. Prepare journal entries related to Sappi’s restructuring provision during fiscal 2007.