For each of the following indicate yes if the item is an important budgeting guideline or no if it is not.

$\backslash$table$[[1.$ Budgetary goals should be attainable.,$],[2.$ Budgets should understate budgeted sales and overstate budgeted expenses.,$],[3.$ Employees should have the opportunity to explain differences from budgeted amounts.,$],[4.$ Budget goals should not pressure employees to take unethical actions.,$],[5.$ Budgets should include budgetary slack.,$]]$