A、Parents. B、Children. C、Breadwinners. D、Bank managers. B预览选项可知，本题可能考查短文的目标读者是谁。由短文中提到的aren’t…breadwinner，allowance及For kids推断，短

Most likely, you aren’t the family breadwinner. But doing a small job or getting a weekly allowance would put some money in your pocket. For kids and grown-ups alike, money is easy to spend. If you aren’t careful, it can be gone in no time.
    Being responsible with your money is an important skill to learn — and the sooner you start, the better. Whether you are tracking your spending or saving for something special, creating a budget can help you deal with your expenses and plan for the future. All you need are paper and a pencil — and some self-control.
    First, take a look at our sample monthly budget. Then, use a separate sheet of paper to plan your own. In the first two columns, list your sources of income and how much you expect to earn from them. In the third and fourth columns, list what you expect to spend your money on and the amount.
    The left hand total should be more than or equal to the right hand total. If it is, you have an effective budget.
    Budgets are not complex, but sticking to them can be tough. When planning your budget, be realistic about your expenses. If you know that you drop $18 at a movie, don’t write $12 in that space simply because you wish you were spending less.
    If you are eyeing a big purchase, such as a $150 skateboard, spend less and save more until you have the total amount. No matter how attractive it may be, avoid spending your savings. One day, you will thank yourself!
Questions 26 to 28 are based on the passage you have just heard.
26. Who is the passage written for?
27. What is the purpose of making a budget?
28. What should people do when planning a budget?