At the beginning of the year, Wilson Steel, Inc. purchased $10,000$ shares of Barnes Metals, Inc. for $$34,000$ in exchange for cash and now holds $3\mathrm{.}2\%$ of the voting stock of Bames Metals, Inc. The management of Wilson Steel intends to hold this stock for two years. Assuming no other transaction happened during the year, the in the batance sheet will increase.

A$.$ cash

B$.$ total assets

C$.$ current assets

D$.$ long $-$ term assets