Green Caterpillar's accumulated owed financial obligations decreased from Year 1 to Year 2. This statement is , because: Accruals actually increased from $0 in Year 1 to $410 million at the end of Year 2 Long-term debt decreased from $2,324 million at the end of Year 1 to $2,187 million by the end of Year 2 The accounts payable account remained $0 for both Years 1 and 2