$18.$ Which of the following adjustments would require decreasing the liabilities reported on the statement of financial position?

A$.$ A company uses $$400$ worth of supplies during the year.

B$.$ A company records $$400$ worth of depreciation on equipment.

C$.$ A company has earned $$400$ of revenue collected at the beginning of the year.

D$.$ A company records $$400$ of wages earned by employees that will be paid next year.

E$.$ A company purchase $$1,000$ worth of supplies to be used for next year.