When Using a Computer Program to Do Budgeting, Which One

When using a computer program to do budgeting, which one of the following is not true?

A) A company can easily run "what if" analysis if the spreadsheet is well designed.
B) Cash flow problems generally erupt since cash is difficult to track and predict.
C) Worksheets should be formula driven so that a change in sales will update all schedules.
D) A change in the sales budget should carry throughout all the individual budgets.