please help with these questions

1. the cash flow statement does NOT include:

A, cash inflows from issuance of stocks

B. cash outflows paid toward raw material purchases

C. All sales revenues

D. Interest paid and received

E. dividends paid

2. you are responsible for preparing the following budgets

A	Direct-material Budget
B	Cash Budget
C	Cost of Goods Sold Budget
D	Marketing Costs Budget
E	Capital Expenditure Budget

in which order should you prepare these Budgets?

A. C, A, D, B, E

B. A, D, C, E, B

C. C, D, A, B, E

D. A, C, D, E, B

E. None of the above