If someone could instruct me where I went and provide calculations I would honestly appreciate it. I got this question wrong, however I would like to learn from my mistake.

WFO Corporation has gross receipts according to the following schedule: Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 $23.00 million $25.30 million $27.00 million $25.50 million $26.00 million $28.00 million If WFO began business as a cash-method corporation in Year 1, in which year would it have first been required to use the accrual method? Multiple Choice Year 3. Year 6. 0 Year 5. Year 5. Year 4. Year 4. None of the choices are correct