Based on the above information and what you have learned about Budgeting, prepare a Master Budget for your business for the first quarter 2022. Assume that you have your own business and your budgets are based on your own estimation and rationales. Give introduction to your company (Company Name, Nature of Business, Business Entity, and Description of Product/Service). Also discuss the rationales behind your sales budget (at least 7 possible factors considered in sales forecasting).