Accounting Methods $($LO $6\mathrm{.}2)$

Which of the following entity$($ies$)$ is required to report on the accrual basis?

a$.$ A manufacturing business with $$32$ million of gross receipts operating as a regular C corporation.

b$.$ An accounting firm operating as a Personal Service Corporation.

c$.$ A regular C corporation engaged in tropical fruit farming in Southern California.

d$.$ A partnership with gross receipts of $$13$ million and all of the partners are individuals with a December year$-$end.