A company decides to make all sales on account and experience shows that $40\%$ of sales are collected in the month of the sale and $60\%$ in the month after the sale; which of the following budgets will be impacted by the decision?

Sales$[$ Select $]["$Yes$","$No$"]$Balance sheet$[$ Select $]["$No$",$ "Yes"$]$Income statement$[$ Select $]["$No$",$ "Yes"$]$Purchases$[$ Select $]["$No$",$ "Yes"$]$Cash