WFO Corporation has gross receipts according to the following schedule: Year 1 $3.10 million Year 2 $5.1 million Year 3 $6.10 million Year 4 $5.60 million Year 5 $6.10 million Year 6 $8.10 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 None of the choices are correct