Wright retires from the partnership of Zhang, Lee, and Wright. The partners share profits and losses in the ratio of 3:2:5, respectively. Wright’s capital balance is \($32,000,\) and he receives \($37,000\) in final settlement. What is the effect on the capital accounts of Edwards and Lee?

a. Zhang’s capital decreases by \($3,000\).

b. Zhang’s capital decreases by \($5,000\).

c. Zhang’s capital increases by \($3,000\).

d. Lee’s capital decreases by \($5,000\).