You have been asked to investigate events at the Wellness Co. in 2019. You learn that Wellness's CEO is evaluated based on return on assets, which is computed as ROA = earnings without interest/average assets. During the last few weeks of 2019, the CEO instructed his sales staff to work hard to get customers to sign contracts to buy future services from Wellness. The contracts specify that the customer will pay Wellness when the services are provided in 2020. The employees seem to have been successful, as Wellness has a record number of contracts at the end of the year. Which statement below best describes this situation?

A) The additional contracts will cause ROA to decline.

B) The additional contracts will have very little or no effect on ROA.

C) The additional contracts increase both the numerator and denominator in ROA, making the overall effect ambiguous.

D) The additional contracts will cause ROA to increase.