Casa Corporation is a custom residential homebuilder that began business in 2015. Any residence built by Casa has a two-year warranty that covers both parts and labor. Casa estimates its warranty work to be 4% of the selling price of each residence. Casa's services are in high demand but given the quality of their craftsmanship, the company only builds 6 houses per year. Casa had Home Sale Revenue in 2015 of $4,065,000 and $4,305,000 in 2016. Additionally, Casa shares the following information regarding actual warranty claims: Cost of Warranty Work performed in 2015 Qtr 1 Qtr 2 Qtr 3 Qtr 4 Jan - March April - June July-Sept Oct-Dec total Repairs performed on houses sold in 2015 SO $0 $8.900 $1,700 $10.600 Qtr 4 Repairs performed on houses sold in 2015 Repairs performed on houses sold in 2016 total Cost of Warranty Work performed in 2016 Qtr 1 Qtr 2 Qtr 3 Jan - March April - June July-Sept Oct-Dec $36,350 $48,800 $27,035 $20,000 SO $0 $11.600 $14.300 $36,350 $48.800 $38,635 $34.300 total $132,185 $25.900 $158,085 Qtr 4 Repairs performed on houses sold in 2015 Repairs performed on houses sold in 2016 Repairs performed on houses sold in 2017 total Cost of Warranty Work performed in 2017 Qtr 1 Qtr 2 Qtr 3 Jan - March April - June July-Sept Oct-Dec $10,765 $15,000 $0 $0 $34,855 $41,000 $28,200 $35,715 SO $0 $25.600 $19.000 $45,620 $56,000 $53,800 $54,715 total $25,765 $139,770 $44,600 $210,135 Understanding that Casa reported an ending Warranty Payable balance on its 12/31/2017 Balance Sheet of $133.980, what was the Home Sale Revenue reported on the 12/31/2017 Income Statement? A) $4,284,000 B) $5,253,375 C) $3,349,500 D) $4,450,000 E) NOTA HINT: Make all entries for 2015, 2016, and 2017 and post them to the Warranty Liability account