[GNC] Cannot create Budget

[Mike stagl]

GnuCash 3.2 (3.2+ (2018-06-24))  on Windows 8.

I have created a new file with the Common Accounts.  All the accounts populate with no transactions in them.  When I go to Actions -> Budget ->New Budget, a budget window open, but there are no Accounts or Sub Accounts.

I have some existing Files that have worked in the past, but now when I create a budget, the only accounts I can create budgets for are accounts with transactions in them.

Did I mess up a setting somewhere?

Thanks to all the contributors!