Answer:
4. Cash receipts and disbursements
Explanation:
The cash budget is the budget which shows a movement of cash that results in an increase and decrease in the balance of the cash.
The cash inflow or cash receipts increase the cash balance so it would be added while the cash outflow or cash disbursements decrease the cash balance.
It only includes the cash receipts and the disbursements
The other options do not come in the cash budget. Hence, ignored it
