The financial budget is that part of the master budget that comprises the _______.

A. capital budget and the cash budget

B. capital budget, the cash budget, the budgeted balance sheet, and the budgeted statement of cash flows

C. capital budget and the budgeted balance sheet

D. cash budget, the operating budget, and the budgeted balance sheet

E. cash budget, the budgeted statement of cash flows, and the retained earnings budget