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 Year 1 550 Year 2 230

Accounts receivable Year 1 510 Year 2 ?

Accruals Year 1 1000 Year 2 1100

Capital Surplus Year 1 300 Year 2 320

Cash Year 1 300 Year 2 550

Common Stock Year 1 2000 Year 2 2250

Cost of Goods Sold Year 1 4100 Year 2 4600

Depreciation Expense Year 1 250 Year 2 350

Interest Expense Year 1 170 Year 2 190

Inventory Year 1 3000 Year 2 3250

long term debt Year 1 1500 Year 2 1650

net fixed assets Year 1 2700 Year 2 2500

notes payable Year 1 750 Year 2 580

operating expense Year 1 300 Year 2 430

retained earnings Year 1 ? Year 2 840

sales Year 1 5300 Year 2 6000

taxes Year 1 120 Year 2 140

Year 1 net income and Year 2 accounts receivable were?