A company provides the following information: Cash Receipts from Customers: Year 1 Year 2 Year 3 From Year 1 sales $95,000 $120,000 From Year 2 sales 200,000 $ 75,000 From Year 3 sales 50,000 225,000 What is the accrual-based revenue for Year 2? O $370,000 O $200,000 O $275,000 0 $320,000