Which of the following is not true for cash Budget?

<p><strong>(a) That shortage or excess of cash would appear in a particular period.</strong></p> <p><strong>(b) All inflows would arise before outflows for those periods. </strong></p> <p><strong>(c) Only revenue nature cash flows are shown.</strong></p> <p><strong>(d) Proposed issue of share capital in shown as an inflow.</strong></p> <p> </p>