Two methods were shown for tracking deposits and prepayments from customers. What was the primary difference between the two methods?

A The first method includes a provision for bad debts while the second method does not.

B The first method assumes cash basis while the second method assumes accrual basis.

C The first method assumes payment via a credit card. The second method assumes payment with a check or cash.

D The first method shows the deposits as a negative receivable. The second method shows the deposits as a current liability.