E) no revision is necessary

A) Making a budget is very easy if you no the basic procedure and a few principles. B. First, writing down all your income for one month. C. Income, including your paycheck or other checks from Social Security and the government, means all the money you receive. D. Next, figure out all your regular monthly expenses. E. Rent and utilities are important regular expenses; you should also include expenses for food and medicine you take regularly. (6) You must not forget because they add up, the smaller monthly bills such as payments for credit cards, interest on loans, and insurance. (B) (7) You also should keep track of minor daily expenses because you probably spend more on them than you realize. (8) These includes purchases of such things as sodas, snacks, newspapers, magazines, and candy. (9) Add them up for a week and then multiply the weekly total by the number of weeks in the month to determine the total monthly cost. (10) Transportation costs, such as bus and subway fairs along with gasoline and tolls, should also be calculated as monthly expenses. (C) (11) Finally, it's important to plan as much as possible for special expenses, such as visits to doctors and dentists and repairs to your home or car. (12) Gifts for such events as Christmas and birthdays are other kinds of expenses you can plan for certain months. (13) Other activities, such as celebrating a holiday or taking a vacation, often demand extra spending, too. (14) Some months may also require you according to the season to buy new clothes. (15) By preparing a budget in all these areas, you can figure out how much money you need for each month, this will help you watch your spending and may help you to save for the future. -- Exhibit -- Sentence Next, figure out all your regular monthly expenses. Which revision should be made to the placement of sentence 4?

A) move sentence 4 to the beginning of paragraph A

B) move sentence 4 to follow sentence 2

C) move sentence 4 to follow sentence 5

D) remove sentence 4