$1.$ If a client is on a cash basis, how should you enter beginning AR$?$ Assume that you are using the $$Forms$$ method to enter the opening balances.

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a$.$ Cash basis clients cannot use QuickBooks

b$.$ Record all open invoices on the original date using the original items

c$.$ Record one lump sum invoice on the Start Date using an item linked to Opening Balance Equity

d$.$ Record all invoices as Sales Receipts using an item linked to Opening Balance Equity