Driscoll Industries recognized the annual cost of depreciation on its December 31, Year 1, financial statements. Using the following horizontal financial statements model, indicate how this event affected the companys financial statements under the following two assumptions: (1) the depreciation was on office furniture and (2) the depreciation was on manufacturing equipment. Indicate whether the event increases (I), decreases (D), if an element was not affected by the event, leave the cell blank. Show accumulated depreciation as a decrease in the book value of the appropriate asset account.