Myers Company uses a calendar-year and prepares a cash budget for each month of the year. Which one of the following items should be considered when developing July's cash budget? a. Federal income tax and social security tax withheld from employee's June paychecks to be remitted to the Internal Revenue Service in July. b. Quarterly cash dividends scheduled to be declared on July 15 and paid on August 6 to shareholders of record as of July 25 . c. Property taxes levied in the last calendar year scheduled to be paid quarterly in the coming year during the last month of each calendar quarter. d. Recognition that 0.5% of the July sales on account will be uncollectible