 In this discussion, we will discuss the discussion question of describe the sales budget and how it is prepared. If we see a discussion question like this or an essay question like this, we may want to fit in and start out with what the budget is. Remember when we think about the essay questions or discussion questions, we're often trying to expand, we're trying to put more information in there because we're more likely to pick up points. If it's a discussion type forum, just participating typically will pick up points. If we're talking about an essay question, then even if we kind of talk around the topic, even if we don't know exactly what it is, we may still be touching on some items that are necessary and then pick up some points in that way. So we could start off that the sales budget is going to be a part of the master budget type process. It's going to be a formal process that we go in for the master budget and we can go into the objectives of the master budget to plan for the future, to organize people, to get people on the same.