43. Hartz, Inc. budgets accounts receivable at the end of the year. Budgeted accounts receivable would be shown on which budgeted statement: Obudgeted income statement budgeted retained earnings budgeted contribution margin statement O budgeted balance sheet 42. Hartz, Inc. is preparing a master budget for the coming year. Which budget should be prepared first? O budgeted income statement O inventory purchases budget sales budget O cash budget