The following information is available from previously prepared budgets for the month of January Cash Accounts Receivable Raw Materials Inventory Finished Goods Inventory Equipment Accumulated Depreciation Equipment Accounts Payable Common Stock January $105,000 149,000 12,000 17,000 128,000 11,000 51,000 47,000 Previous period's ending balance in Retained Earnings is $104,000. No dividends are expected to be declared or paid. OA. $198,000 B. $451,000 OC. $302,000 D. $349,000