which of the following is not a requirement for a business using a hybrid accounting method?

if an inventory is necessary to account for income of the business it generally must use the accrual method for purchases and sales

if an inventory is necessary to account for income of the business generally must use the cash method for purchases and sales

if it uses cash method to report income it must use cash method to report expenses

if it uses a cruel method to report expenses it must also use accrual method to report income