Match the definitions 1 through 6 with the phrase a through \(f\).

a. Participatory budgeting

b. Cash budget

c. Master budget

d. Budgetary slack

e. Sales budget

f. Budgeted income statement

1. Helps determine financing needs.

2. The usual starting point in the master budget process.

3. A report that shows predicted revenues and expenses for a budgeting period.

4. A budgetary cushion used to meet performance targets.

5. A comprehensive plan that consists of several budgets that are linked.

6. Employees affected by a budget help in preparing it.