All of the following are ways to reduce coping with uncertainty in the cash budget EXCEPT

Group of answer choices:

a.) careful estimation of cash budgets inputs

b.) developing a probability distribution of ending cash flows for each month by simulating the occurrance of sales and other uncertain events

c.) always using the prior year's data for estimates of the future

d.) using scenario analysis, or "what if" approach, to analyze cash flows under a variety of situations.