As a finance manager at AllSports Communication, Charlie worries about the firm’s borrowing and debt repayment requirements for the next year.

As a finance manager at AllSports Communication, Charlie worries about the firm’s borrowing and debt repayment requirements for the next year. He knows the benefit of estimating AllSports’ cash disbursements and short-term investment expectations. Facing these concerns, a(n) ________ would provide Charlie with valuable information