Revenue reserves calculation requires all adjustments

Steps:

• Start with opening revenue reserves of $120,000.
• Add profit for the year of $30,000 to retained earnings (part of revenue reserves).
• Note that transferring $10,000 from retained earnings to general reserve reallocates within revenue reserves, leaving total unchanged.
• Result: $120,000 +$30,000 = $150,000.

Not enough information: $150,000 is not among the options, suggesting missing details (e.g., dividends or other adjustments).

Final answer: Not enough information.