Introduction to budget and preparing to master budget

What is the sequence of steps(order of preparation) for the operating budget? O A. sales budget, schedule of cash collections from customers, purchases and cost of goods sold budget, schedule of cash disbursements for purchases, operating expense budget O B. sales budget, capital budget, operating expense budget O C. sales budget, purchases and cost of goods sold budget, schedule of cash collections from customers, operating expense budget O D. sales budget, operating expense budget, purchases and cost of goods sold budget O B m 3 6