WFO Corporation has gross receipts according to the following schedule: $23.20 million Year 1 $24.20 million $25.50 million Year 2 Year 3 $24.70 million Year 4 $26.20 million Year 5 Year 6 $28.20 million If WFO began business as a cash-method corporation in Year 1, in which year would it have first been required to use the accrual method? Multiple Choice Year 3. Year 4 Year 5 Year 6 None of the choices are correct. O