In preparing a budgeted balance sheet,the dollar amount of Accounts Receivable can be derived from:

A) The purchases budget and schedule of cash payments.
B) The sales budget and the schedule of cash receipts.
C) The capital expenditures budget and purchases budget.
D) The budgeted income statement and budgeted balance sheet.
E) The selling expenses budget and the schedule of cash receipts.

Accounts Receivable represent the amount of money customers owe to the company for goods or services sold on credit. Therefore, the sales budget and the schedule of cash receipts are the most appropriate sources to derive the dollar amount of Accounts Receivable. The sales budget provides the projected sales volume and the credit terms offered to customers, while the schedule of cash receipts shows the expected timing and amount of cash collections from these sales.