The following information is available from various budgets for the current period: Account Cash Accounts Receivable Merchandise Inventory Insurance Expense (expense incurred during the period) Equipment Capital expenditures budget Budget Cash budget Amount $23,000 Schedule of cash receipts from customers 36,000 Inventory, purchases, and cost of goods sold budget 41,000 Selling and administrative expense budget 3,000 39,000 Depreciation Expense- Equipment (expense incurred Selling and administrative expense during the period) budget 6,000 The following balances are available from the balance sheet at the end of the previous year: Prepaid Insurance $5,000 Equipment 24,000 Accumulated Depreciation - Equipment 4,000 What would be the amount of total assets on the budgeted balance sheet? OA. $153,000 B. $155,000 OC. $168,000 D. $158,000