The second step in creating a budget is

A) getting a bank account.

B) cutting back on expenses.

C) knowing what your income is.

D) listing all of your expenses.

D)listing all of your expenses.

Explanation:

Listing all of your expenses is the second most important step in creating a budget. However, until you know what your income is, you cannot know what you have to spend.

the answer is b, encourage free trade