5 To determine the scope of a bookkeeping clean-up engagement, you are reviewing the Client Overview tab for a potential client. You notice that there is a large amount in the Opening Balance Equity account. Which 2 reasons could be causing this balance? An opening balance was entered when setting up sales tax An opening balance was entered when creating a new Other Current Asset account A reconciliation adjustment was posted when completing a bank reconciliation Transactions in the Banking Center were added without assigning an account to them An opening balance was entered when an inventory item was created