SolRunners Inc. designs, develops, markets, and sells athletic footwear, apparel, equipment, and accessories worldwide. RunWare Inc. develops, markets, and distributes branded performance apparel, footwear, and accessories for men, women, and youth. The following financial information is reported by both companies.

$\backslash$table$[[,\backslash$table$[[$Accounts$],[$Recelvable$]],$Accounts,Accounts,,$],[$S millions,Year $3,$Year $2,$Year $1,$Year $3,$Year $2],[$SolRunners$,$$$3,000,$$$3,500,$$$4,000,$$$32,000,$$$30,000$