When reviewing a balance sheet presented by a client, you see the following information. Which might indicate that there could be an issue with the balance sheet? For a returning client S corporation or partnership, balances for the prior year end don't match the proforma amounts in BlockWorks on Schedule L. For an S corporation that uses the accrual method of accounting, payroll taxes payable. For a partnership that uses the acerval method, prepaid expenses. For an S corporation or partnership, accumulated depreciation reported does not include Section 179 deductions taken for new assets purchased