1, Which ONE of the following budgets is sometimes considered to be part of the master budgets of a business?

a, Trade receivables budge b, materials budget c, cash budget d, inventories budget

2,

Budgets often link together as a result of the same items appearing in more than one budget.

Consider the following types of budgets, which have been arranged in pairs:

1.	Purchases budget and trade payables budget
2.	Trade receivables budget and cash budget
3.	Purchases budget and trade receivables budget
4.	Sales revenue budget and raw materials inventories budget

Which TWO of the above pairs are linked in the way mentioned?

Please explain the reason of the answer! I'm so confused.

Thank you!!