Balance SheetAssets LiabilitiesCurrent Assets Current LiabilitiesCash 48 Accounts payable 35Accounts receivable 25 Notes payable/short-term debt 5Inventories 16Total current assets 89 Total current liabilities 40Long-Term Assets Long-Term LiabilitiesNet property, plant, and equipment 121 Long-term debt 137Total long-term assets 121 Total long-term liabilities 137Total Liabilities 177Stockholders' Equity 33Total Assets 210 Total Liabilities and Stockholders' Equity 210The above diagram shows a balance sheet for a certain company. All quantities shown are in millions of dollars. How would the balance sheet change if the company's long-term assets were judged to depreciate at an extra $5 million per year?a. Net property, plant, and equipment would rise to $126 million, and total assets and stockholders' equity would be adjusted accordingly. b. Net property, plant, and equipment would fall to $116 million, and total assets and stockholders' equity would be adjusted accordingly. c. Long-term liabilities would rise to $131 million, and total liabilities and stockholders' equity would be adjusted accordingly. d. Long-term liabilities would fall to $111 million, and total liabilities and stockholders' equity would be adjusted accordingly.