Question $4$ of $5.$Which business is required to use the accrual basis for accounting? A $401($k$)$ plan that meets the definition of a tax shelter and has average gross annual receipts of $$15$ million over the last three years. A computer software company that has average gross annual receipts of $$20$ million over the last three years. A retail store that has average gross annual receipts of $$25$ million over the last three years. A toy store that just began business last year and had $$1\mathrm{.}2$ million in gross receipts.