Which of the following is not a part of Master Budget?

<p style="text-align:justify;"><strong><span>(a)Projected Balance Sheet,</span></strong></p> <p style="text-align:justify;"><strong><span>(b) Capital Expenditure Budget,</span></strong></p> <p style="text-align:justify;"><strong><span>(c)Operating Budgets, </span></strong></p> <p style="text-align:justify;"><span><strong>(d) Budget Manual.</strong></span></p>