Which Statement Related to a Cash Budget Is Correct

Which statement related to a cash budget is correct?

A) Capital expenditures are treated as a cash inflow on a cash budget.
B) The cumulative surplus is computed prior to adjusting for the minimum cash balance.
C) A positive net cash inflow for a period indicates the cash disbursements exceed the cash collections for the period.
D) Financially healthy firms can have a negative quarterly net cash inflow.
E) Firms generally set the minimum cash balance at zero for planning purposes.