(1) be done on a cash basis;

(2) include the balance at the beginning of the period covered by the accounting, all receipts, all payments, and the balance at the end of the period covered by the accounting; and

(3) be prepared on forms provided by the court, or on any spreadsheet or generally accepted software format accepted by the court that provides the required information. (Amended 2017, No. 195 (Adj. Sess.), § 6.)