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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000,000 $5,200,000 $5,382,000 $5,704,920 Warranty expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105,200 104,100 118,500 108,400 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?