Brian wants to create a budget. he opens a spreadsheet and lists his sources of income. what else does brian need to do?

a. list expenses, subtract expenses from income, monitor progress, and make adjustments.

b. list his assets, list his liabilities, and then subtract his liabilities from his assets.

c. list expenses, add expenses to income and make adjustments.

d. calculate his net worth, add his net worth to his income, and subtract expenses.