Article 1-Budgeting in a small company Patra Manufacturing has just hired a new controller, Diana Metcalf. During her first week on the job, Diana was asked to establish a budget for operating expenses in 2023. Because Diana was not yet familiar with the operations of Patra Manufacturing, she decided to budget these expenses using the same procedures as were used by the previous controller. Thus, to establish a budget for operating expenses, Diana started with actual operating expenses incurred in 2022 and added 4.3%. She based this percentage on inflation as measured by the consumer price index. Prepare a 1-2-page commentary on the effectiveness of Diana's budgeting strategy. Included in your commentary should be any techniques you would use instead, or in addition to her approach, to prepare a budget for Patra Manufacturing. Article 2-Personal Budgeting To spark interest in the topic of budgeting, do a search using budgeting as the search term. This should lead to a multitude of websites that provide information on preparing a personal budget. Find 2 or 3 tips on developing a personal budget and analyze those tips. Include in your report, the effectiveness of the budget technique, and what assistance that will bring to your personal financial health. Do not forget to cite your sources in a bibliography and use footnotes where necessary