WFO Corporation has gross receipts according to the following schedule: Year 1 $ 21.00 million Year 2 $ 22.00 million Year 3 Year 4 Year 5 Year 6 $ 23.00 million $27.50 million $ 29.00 million $ 22.00 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 is correct