Answer the following questions: a. What are cited as the two most common "pain points" of budgeting? b. What percentage of companies that participated in the survey said that they prepare annual budgets? Of those that prepare budgets, what percentages say that they start the budgeting process by first generating sales projections? c. What is the most common amount of time for the annual budgeting process? 2 - Balanced Scorecard (source: BYP23-5 Kimmel textbook) The Balanced Scorecard Institute is a great resource for information about implementing the balanced scorecard. One item of interest provided at its website is an example of a balanced scorecard for a regional airline. Regional Airline Balanced Scorecard e a. What are the objectives identified for the airline for each perspective? b. What measures are used for the objectives in the customer perspective? c. What initiatives are planned to achieve the objective in the learning perspective