On November 30, 2018, Home Systems, Inc. completes its acquisition of ABC Fire Alarms prior to its fiscal year end of December 31, 2018. Home Systems should report this change as: A footnote only that presents key financial statement information pertaining to the acquisition O A change in reporting entity that should be reported by restating the financial statements of all prior periods presented A change in accounting principle that should be reported by restating the financial statements of all prior periods presented O A change in accounting estimate that should be reported prospectively