For the Pizza Piazza partnership return, what entries might be different if the partnership used the cash method of accounting? The distributions that they each took will need to be recorded as guaranteed payments rather than as distributions. The income statement as reported on page 1 and the balance sheet as reported on Schedule L on page 5 will be the same as if they were using the accrual method, but there will be additional entries on both Schedules M-1 and M-2. The partnership would need to record, as cost-of-goods sold, any amounts that they did not receive in 2022 for services that they provided in 2022, for which they will be paid in 2023. The