Why are cash flows important when preparing a firm's business plan? Select one: a. To enable managers to understand when a dividend can first be expected to be paid out b. To enable managers to understand their capital financing requirements to fund the business C. To enable managers to view the consumption of large capital expenditures over the time periods those assets will used by the firm d. To allocate expenses to the appropriate sources of revenue e. To differentiate between goodwill and tangible assets of the firm