In the master budget, how to incluse these information in the cash budget? 1. The company will be paying the 2022 tax payable in the 2nd Quarter of 2023. 2. Interest rate for any short-term loans will be 8% and the loan has to be settled within the same year that it is made. 3. The number of ordinary shares is 1 million units. In 2022, the average share price is RM1.20. The average industry PE ratio is 6 times