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 Accounts payable Accounts receivable Accruals Capital surplus Cash Common stock Cost of goods sold Depreciation expense Interest expense Inventory Long-term debt Net fixed assets Notes payable Operating expense Retained earnings Sales Taxes In Year 1. net income was Year 1 550 510 1000 300 300 2000 4,060 220 180 3000 1500 2700 750 340 ? 5.290 140 Year 2 230 ? 1100 320 550 2250 4600 350 190 3250 1650 2500 580 430 840 6000 140