I would say that b is the best answer
<span>Heidi should inform them that form 13614-C has to be completed before the return can be prepared, the client will then be interviewed by whomever is preparing the return and additional questions would likely be asked, and the client would need to have a quality review done on their taxes by someone other than the person preparing the return.</span>
Answer:
a.
Date Account Title Debit Credit
Dec, 31. 2020 Cash $1,000
Customer Deposits $1,000
b.
Date Account Title Debit Credit
Dec, 31. 2020 Customer deposits $800
Cash $800
c.
Date Account Title Debit Credit
Dec, 31. 2020 Customer deposits $120
Breakage Revenue $120
Cost of goods sold(0.8 * 120) $ 96
Inventory $ 96
D) They pay for specific social programs rather than general government activities.