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I appreciate you for reaching out to the Community for assistance, @mtsolano22-gmail. I’m here to share information about the balance sheet.
In the QuickBooks Online International version, yes, Accounts Receivable (A/R) comes first before your bank or cash accounts. Please know that features and arrangements in QuickBooks are different from other regions.
You can check this article to learn more about the balance sheet: What is a Balance Sheet report in QuickBooks Online.
Moreover, here are some resources that give you insights into how transactions affect your balance sheet:
You can always reach back out if you have any other questions or concerns about QuickBooks reports. I’ll be here to help. Keep safe!
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