An analyst has been given the following extracts from a companys balance sheet:

Balance sheet as at 31 December	Year 1 ($)	Year 2 ($)
Accounts receivable	200	220
Property, plant and equipment	500	700

The company had a receivable turnover of 10x in Year 1. This increased to 11x in Year 2. Capital expenditure was $250 in the year ended 31 December Year 2.

Which of the following is closest to total sales and the depreciation expense for the year ended 31 December Year 2?

Total Sales Depreciation

1. $2,310 $200
2. $2,310 $50
3. $2,420 $200
4. $2,420 $50