During a recent executive meeting of ARCAM Corporation, a company that has been in operation for three years, the executives determined that they needed to develop a multi$-$year plan for financial needs. The top managers discussed the new machinery and equipment they would need to handle the expected growth in operations and to replace obsolete equipment, whether they should move the company to a bigger facility or expand the current one, and new products that the company was developing. After lengthy discussion on the matter, they decided that they would expand the current facilities. They assigned the finance manager the task of preparing a statement transforming the plan outlines into hard numbers. What type of statement was the finance officer directed to prepare?

a$.$ Zero$-$base budget

b$.$ Cash budget

c$.$ Revenue budget

d$.$ Equity budget

e$.$ Capital budget