Use the following data for the DOR Company to answer the question below. Note that the balance sheet accounts listed below are the only Items on tion company's balance sheet for each year and the income statement accounts are the only Items on the company's income statement for each year. Item Year 1 Accounts payable 550 Accounts recevable 510 Accruals 1000 Capital surplus 300 Cash 300 Common stock 2000 Cost of goods sold 4000 Depreciation expense 200 Interest expense 170 Inventory 3000 Long-term debt 1500 Net fixed assets 2700 Notes payable 750 300 Operating expense ? Retained earnings 5000 Sales 120 Taxes In Year 2. accounts receivable was Year 2 300 ? 1,190 180 580 2,200 4600 350 190 3,210 1,680 2,550 500 430 890 6000 140