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 $105,000 146,000 15,000 19,000 124,000 15,000 58,000 42,000 Previous period's ending balance in Retained Earnings is $106,000. No dividends are expected to be declared or paid. When preparing the budgeted balance sheet, what is the amount for Retained A. $188,000 B. $336,000 OC. $452,000 OD. $294,000