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 3 reasons could be causing this balance?

- The client added transactions in the Banking Center without assigning an account to hem

- Opening balance for an inventory item was entered during the setup process

- The client entered an Opening Balance when creating an Other Current Asset account

- Opening balances were included when importing customers using the Import data tool

- The client forced a bank reconciliation when the difference was not zero