Firms need to forecast their cash flow. The primary forecasting tool used is the -Select- , which is a table that shows cash receipts, disbursements, and balances over some time period. Firms typically develop a monthly budget for annual planning and a daily budget gives a more precise picture of the actual cash flows, which is good for scheduling actual payments on a day-by-day basis. The monthly cash budget begins with a(n) -Select- v forecast for each month and a projection of when actual collections will occur. Then there is a forecast of materials purchases, followed by forecasted payments for materials, labor, leases, new equipment, taxes and other expenses. The forecasted payments are then subtracted from the forecasted collections to obtain the expected net cash gain or loss for each month. This gain or loss is added to or subtracted from the beginning cash balance, and the result is the amount of cash the firm would have on hand at the end of the month if it didn't borrow or invest. Give the correct response to the following question. Which of the following items would not be included in the cash budget? -Select