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16. A 17. B

Explanation:

16. A budget for revenue and expenses shows estimated earnings and estimated costs. It is different from a capital expenditure budget, which shows which assets you are going to invest into for the long term.

17. Budgeting should be done prudently. One should understate when it comes to income and overstate when it comes to expenses, so as to not get losses in the future. It is better to make more profit then have more losses in the future

it should be