The following balances were reported by Sparky Co. at December 31, 20x2 and 20x1 December 31, 20x2 December 31, 20x1 Inventory $60,000 $90,000 Accounts Payable 75,000 50.000 Accrued Expenses 5,000 15,000 Accounts Receivable $89,250 $75,900 Unearned Revenues $10.100 $14.200 Sparky received cash from customers of $385,400 and paid suppliers, creditors & employees $290,000 during the year ended December 31, 20x2 What amount should Sparky report for Revenues on an accrual basis in 20x2? $435.000 $390 750 $402.95 $376,150