The Dubious Company operates in an industry where all sales are made on account. The company has experienced bad debt losses of $1\mathrm{.}20\%$ of credit sales in prior periods.

Presented below is the company's forecast of sales and expenses over the next three years.

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Sales Revenue,$$375,000,$$$381,000,$$$380,000$