$1.$ Coffee Company had the following adjusting entries at the end of the year:Depreciation expense $-$ $$5000$Accrued salaries payable $-$ $$3000$Accrued revenues $-$ $$1000$Prepaid rent $-$ $$1000$What is the net effect on the assets section of the balance sheet?a$.$ $$8000$b$.$ $$4000$c$.($$$5000)$d$.($$$4000)$