Which accounting method (cash or accrual) would you recommend for the following businesses and why?

a. An accounting partnership with average annual gross receipts of $12,000,000.

b. A drywall subcontractor who works on residences and record annual gross receipts of $3,000,000.

c. An incorporated insurance agency with average annual gross receipts of $28,000,000.

d. A sole proprietor operating a retail clothing store with average annual gross receipts of $12,000,000. e.

A sole proprietor operating a widget manufacturing plant with average annual gross receipts of $28,000,000.