Which of the following includes the cash receipts and cash payments and discloses a firm's financial plans?

A) Cash budget
B) Selling and administrative expense budget
C) Budgeted financial statement
D) None of the given answers

A cash budget includes the expected cash receipts and cash payments for a specific period of time and is used to plan and manage a company's cash flow. It is an important tool for financial planning and helps a business to ensure that it has enough cash to meet its obligations and make necessary investments. The other options do not specifically relate to cash receipts and cash payments.