which business is required to use thr accrual basis for accounting

1. A computer software company that has average gross annual receipts 20 million over the last three years

2. 401K plan that means the definition of tax shelters and has average price of 15 million over the last three years

3. and retail store that has average price annual receipts of 25 million over the last three years

4. A toy store that just began business last year and has 12 million in gross