(2) The first full paragraph on page 8, beginning at line 3, is deleted and the following paragraph is inserted:
Although it did not cite RCW 7.04.190, Farmers argued in its initial brief that Anderson was not entitled to costs under RCW 4.84.010. The trial court entered written findings of fact and Conclusions of law, and Farmers filed a motion for reconsideration with a supporting brief. After the trial court orally ruled on the reconsideration motion, but before an written order had been entered, Farmers submitted a supplemental brief, renewing its argument on costs and citing RCW 7.04.190. A trial court's oral statements are "no more than a verbal expression of [its] informal opinion at that time . . . necessarily subject to further study and consideration, and may be altered, modified, or completely abandoned." State v. Dailey, 93 Wash. 2d 454, 458, 610 P.2d 357 (1980), quoting, Ferree v. Doric Co., 62 Wash. 2d 561, 567, 383 P.2d 900 (1963). Until a formal order has been entered, the court may change its mind. Felsman v. Kessler, 2 Wash. App. 493, 498, 468 P.2d 691 (1970); see also Meridian Minerals v. King County, 61 Wash. App. 195, 202-03, 810 P.2d 31, review denied, 117 Wash. 2d 1017, 818 P.2d 1099 (1991) ("Although not encouraged, a party may submit additional evidence after a decision on summary judgment has been rendered, but before a formal order has been entered"). Farmers, therefore, timely submitted the supplemental legal memorandum for consideration by the trial court. Furthermore, where an issue does not depend on new facts and is closely related to an issue previously raised, it may be raised in a motion for reconsideration. Newcomer v. Masini, 45 Wash. App. 284, 287, 724 P.2d 1122 (1986). Thus, Farmers did raise the costs argument before the trial court.