Tomas and Saturn are partners who share income in the ratio of 3:1 (3/4 to Tomas and 1/4 to Saturn). Their capital balances are $91,600 and $108,300, respectively. The partnership generated net income of $49,500. What is Tomas's capital balance after closing the revenue and expense accounts to the capital accounts? a. $133,819 b. $128,725 c. $142,853 d. $123,429