The following information is available from previously prepared budgets for the month of January: Previous period's ending balance in Retained Earnings is $30,000 and the budgeted net income is $28,000. No dividends are expected to be declared or paid. When preparing the budgeted balance sheet for January, what is the amount of total assets? A. $183,000 B. $121,000 C. $120,000 D. $149,000