Dow at Year Low as Oil Hits Record  NEW YORK (Reuters) - The Dow Industrial average fell to a  new low for the year on Friday as oil prices jumped to a fresh  record and tech bellwether Microsoft Corp. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=MSFT.O target=/stocks/quickinfo/fullquote"&gt;MSFT.O&lt;/A&gt; weighed on  stocks after its revenue forecast lagged Wall Street  expectations.