Which of the Following Statements Is/are True

Which of the following statements is/are true?

A) Almost any functional area in the firm can affect,or be affected by,the cash budget.
B) The cash budget typically only impacts the financing area of the firm.
C) Even if a firm's cash budget shows that it will have a month-end cash surplus,it may be faced with intramonth cash shortages.
D) All of the above statements are true.
E) Only (a) and (d) are true.