In What Way Does a Cash Budget Provide Management with Better

In what way does a cash budget provide management with better information about financing requirements than a pro forma balance sheet?

A) A pro forma cash budget gives greater details about the depreciation of fixed assets.
B) A pro forma cash budget not only delineates the financing that is needed but it also pinpoints in greater detail when the financing is needed.
C) A pro forma cash budget utilizes superior methods in determining a firm's income tax liability for the planned period.
D) A pro forma cash budget does not offer better information to management regarding financing than a pro forma balance sheet.