What accounting method (cash or accrual) would you recommend for the following businesses? 

a. A gift shop with average annual gross receipts of $900,000. b. An accounting partnership with average annual gross receipts of $12 million. 

c. A drywall subcontractor who works on residences and has annual gross receipts of $3 million. 

d. An incorporated insurance agency with average annual gross receipts of $28 million. 

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

f. A sole proprietor operating a widget manufacturing plant with average annual gross receipts of $27 million.