Which one of the following statements does not supports the view that sales forecasting is the foundation of financial forecasting?

a.

Sales are the byproduct of a companys market power; hence, it should not be critical in financial forecasting.

b.

The forecasting of A/R or A/P can be directly linked to sales forecasting.

c.

The forecasting of total assets can be directly linked to sales forecasting.

d.

Too optimistic sales forecasting would result in a build-up of too much inventory.