Which one of the following statements is true? Select one: O A. External funding required = Total Assets - Liabilities + Equity O B. Business plans are usually structured around general goals and objectives. O C. Greater insight into the funding implications of projected activities may be gained through the use of detailed cash budgets and cash flow statements. O D. The pro forma Statement of Comprehensive Income is the projected financial statement that is prepared first because the amount of after-tax profit determined here must later be included in the pro forma Statement of Cash Flows