update years for bulk upload form

spec/models/forms/bulk_upload_sales/year_spec.rb

@@ -5,8 +5,8 @@ RSpec.describe Forms::BulkUploadSales::Year do
 
   describe "#options" do
     it "returns correct years" do
-      expect(form.options.map(&:id)).to eql([2022, 2021])
-      expect(form.options.map(&:name)).to eql(%w[2022/2023 2021/2022])
+      expect(form.options.map(&:id)).to eql([2023, 2022])
+      expect(form.options.map(&:name)).to eql(%w[2023/2024 2022/2023])
     end
   end
 end