Use the following data for the DQR Company to answer the question below. Note that the balance sheet accounts listed below are the only items on the 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 receivable 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 Operating expense 300 Retained earnings ? Sales 5000 Taxes 120 In Year 2, accounts receivable was Year 2 220 ? 1,200 140 590 2,270 4600 350 190 3,260 1,640 2,520 580 430 850 6000 140 Compute your answer as a whole number rounded (if necessary) to zero decimal places. Enter your answer without a dollar sign and without any commas