In the Next Planning Period, a Firm Plans to Change

In the next planning period, a firm plans to change its policy of all cash sales and initiate a credit policy requiring payment within 30 days. The statements that will be directly affected immediately are the

A) pro forma income statement, pro forma balance sheet, and cash budget.
B) pro forma balance sheet and cash budget.
C) cash budget and statement of retained earnings.
D) pro forma income statement and pro forma balance sheet.