 economic and market conditions and consider what our sales will be then in the future based on that. And then C says prediction of unit sales. Again, that's what we're doing. Kind of we need to predict the units that are gonna be sailed as part of our, you know, kind of our sales production or top line on the income statement timing account. D says the capital expenditures budget. Now that's something that we do later on. So typically we need to know what our sales are before we do the capital expenditures budget, not really know the capital expenditures budget to do the sales, right? We do the sales before the capital expense. So I would think that might be the one. And then E says advertising expenses. So advertising expenses is a little bit tricky because that's gonna be a type of expense, but notice of course the advertising is gonna be related to what we think our sales are gonna be. So when we project what sales and how many units we're gonna sell in the future, we might have to consider advertising in that projection because the advertising could affect that our sales amount. So of those I would think that D would be our final answer. Final answer, which is not usually considered in preparing a sales budget, D, the capital expenditures budget. Next question, which is not considered when preparing the cash budget? A, cash receipts from customers. B, cash payments for merchandise. D, depreciation expense. D, cash receipts from loan. E, cash payments from capital expenditures. Let's go through this again using the process of elimination, which is not considered when preparing the cash budget. Now notice, I mean just looking at all these, we can see that one word is the same and it happens to be the starting word of each of these, cash receipts, cash payments. Cash receipts, cash payments. That's what a cash budget does. We have cash receipts and cash. So many times cash is being received or paid. I mean it could say cash received dot, dot, dot, cash paid dot, dot, dot and it would probably have to be on the cash budget because cash is involved. The one that doesn't have cash, depreciation expense, does reduce the income statement but it's not a cash related item and therefore it won't be on a cash basis. It will reduce the income statement. It will reduce net income. It will not reduce the cash budget. See then final answer, which is not considered when preparing the cash budget. See depreciation expense.