The partners of Thomas, Valik, \& Wollenberg share profits and losses equally. Their capital balances are \(\$ 40,000\), \(\$ 50,000\), and \(\$ 60,000\), respectively, when Brenda Wollenberg sells her interest in the partnership to Brett Valik for \(\$ 90,000\). Dionne Thomas and Valik continue the business. Immediately after Wollenberg's retirement, the total assets of the partnership are (pp.530-531)

a. Increased by \(\$ 30,000\)

b. Increased by \(\$ 90,000\)

c. Decreased by \(\$ 60,000\)

d. The same as before Wollenberg sold her interest to Valik