Reformulating Financial Statements For Warranty Expense

Over the past four years, Hashwari Corporation reported sales revenue and warranty expense as follows.

2014 2015 2016 2017
Sales revenue $5,100,000 $5,300,000 $5,482,000 $5,804,920
Warranty expense 109,800 108,700 123,100 113,000

We wish to reformulate the income statement to reflect a constant proportion of warranty expense to sales over the four-year period. What is our warranty expense adjustment for each year?

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At december 31, 2016, pina corporation had the following stock outstanding. 10% cumulative preferred stock, $100 par, 107,810 shares $10,781,000 common stock, $5 par, 4,026,000 shares 20,130,000 during 2017, pina did not issue any additional common stock. the following also occurred during 2017. income from continuing operations before taxes $21,950,000 discontinued operations (loss before taxes) $3,505,000 preferred dividends declared $1,078,100 common dividends declared $2,300,000 effective tax rate 35 % compute earnings per share data as it should appear in the 2017 income statement of pina corporation