WFO Corporation has gross receipts according to the following schedule: Year 1 $22.90 million Year 2 $25.80 million Year 3 $26.60 million Year 4 $27.60 million Year 5 $28.10 million Year 6 $29.10 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?