Exercise 23.9: Budgeting an Ending Cash Balance. On March 1 of the current year, Spicer Corporation compiled information to prepare a cash budget for March, April, and May. Which of the following options correctly describes the purpose of this cash budget? A) To determine the ending cash balance for the current year. B) To analyze the cash inflows and outflows for the next three months. C) To track the company's cash position on a daily basis. D) To forecast the company's cash needs for the upcoming quarter.