Required: In the table provided below, classify the accounting for the following plans as part of either an operating or capital budget.

a. The sales forecast for the next business quarter.

b. Inventory purchases needed to fulfill next quarters sales.

c. Material and labor forecasts related to the construction of a new distribution warehouse.

d. Cost/benefit analysis of financing the new distribution warehouse with either debt or equity funds.

a.
b.
c.
d.