Overbey Corp. maintains its accounting records on the cash basis but restates its financial statements to the accrual method of accounting. Overbey had $10,000 in cash-basis pretax income for year 2. The following information pertains to Overbeys operations for the years ended December 31, year 2 and year 1: Year 2 Year 1 Accounts receivable $4,000 $2,000 Accounts payable $1,000 $3,000 What amount of accrual-basis pre-tax income should Overbey report in Year 2?