Answer: a. In the Usage tab of Account and Settings
Explanation:
QuickBooks online is an accounting software that is mostly used by small to medium size businesses. They offer a variety of tools such that even accounting novices can keep proper records.
If one wanted to open a new QuickBooks Payments merchant account, they should go to the Usage tab of Accounts and Settings where they can then follow the prompts and register the account with the relevant details needed such as name of business. Debit or credit cards can then be added to the account.