Beta sold land for cash of $80,000 (which is also the book value of the land), and used $30,000 of that cash to purchase new furniture for its sales office. What is the total effect of these two transactions? Ignore any AJEs, gains, or losses.

a Total assets will be increased by $50,000. b Total assets will not change. c The correct answer is not listed. d Total assets will be increased by $80,000. e Total assets will be decreased by $30,000.