Crane Company offers a five-year warranty on its products. Crane previously estimated warranty costs to be 3% of sales but in 2025 revised this estimate to 1% due to process and quality control improvements. Crane reported warranty costs of $75600 on $2520000 in 2023 and $90600 on $3020000 in 2024. Sales revenue for 2025 was $5040000. What is the adjustment to Retained Earnings in 2025 (ignore income tax considerations)? $60600 $50400 $0 $111000