The following information was obtained from the Year $2($Y$2)$ and Year $1($Y$1)$ financial statements of James Company, Morris Corporation, and Zebra Company:

$\backslash$table$[[,\backslash$table$[[$James$],[($In millions$)],[($In millions$)]],\backslash$table$[[$Morrls$],[($In millions$)]],,],[$Accounts receivable,$\frac{12}{31}\frac{?}{Y2},$$$34,100,$$$21,600,$$$40,500$