16. The Looper River Company makes three adjusting entries at 12/31: Depreciation $ 75 Accrued Revenue $40 Accrued Expense $ 100 = Net income Accused Indicate the net effect of these three entries on these items: Total Liabilities Total Assets a) Decrease $135 Decrease $135 b) Decrease $135 Decrease $60 Decrease $15 Increase $60 Increase $60 Decrease $35 Increase $100 Decrease $35 working capi