Use the information below to answer the following questions.
Jackson Bottle Yard, a recycling glass company, has supplied the following information in relation to their actual sales in 2015 and planned sales for the first quarter of 2016. 
Past records indicate that expected receipts collected from debtors will be: 60 per cent in the month of sale
40 per cent in the month following the sale
-Which expense does not appear in a cash budget?
Definitions:
Coopersmith
Refers to the Coopersmith Self-Esteem Inventory, a psychological assessment tool used to evaluate an individual's self-esteem.
Self-esteem
A measure of how much you value, respect, and feel confident about yourself.
Evaluation
The act of assessing or examining something to ascertain its significance, quality, or condition at a given time.
Competent
Having the necessary ability, knowledge, or skill to do something successfully.
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