(LO 5-2) Multiple Choice: Consider Exhibit 5-3. Looking at the audit data standards order-to-cash process, which of the following describes the purpose of the AR Adjustments table?

a. Shows the balance in accounts receivable

b. Shows manual changes to accounts receivables, such as credit and debit memos

c. Shows the sales transactions and cash collections that affect the accounts receivable balance

d. Shows the customer who owes the company money