Which of the following expenses should be included as a cash outlay in the preparation of a cash budget?

Which of the following expenses should be included as a cash outlay in the preparation of a cash budget?

Which of the following expenses should be included as a cash outlay in the preparation of a cash budget?

a. The payment of accounts payable
b. The payment of depreciation expense
c. The payment of accrued income taxes
d. All of the above
e. None of the above