Which One of the Following Statements Is True

Which one of the following statements is true?

A) The cash budget is also a very useful planning tool for entrepreneurs
B) The cash budget summarises the cash flows into and out of a company over a period of time.
C) Preparing a cash budget helps an entrepreneur better understand where money is coming from, where it is going, and how much external financing is likely to be needed and when.
D) All of the above are true.