When Converting from Cash-Basis to Accrual-Basis Accounting, Which of the Following

Multiple Choice

When converting from cash-basis to accrual-basis accounting, which of the following adjustments should be made to cash receipts from customers to determine accrual-basis service revenue?

A) Subtract ending accounts receivable.
B) Subtract beginning unearned service revenue.
C) Add ending accounts receivable.
D) Add cash sales.