Macky McClung uses accrual accounting to keep the records of her toy store. She paid $$15,000$ on January $1$ for rent for the three months January$-$March. To correctly report her expenses for the month of January, what must her accounting entry accomplish?

Select one:

a$.$ Decrease expenses by $$5,000$ and increase assets by $$5,000$

b$.$ Increase expenses by $$10,000$ and decrease assets by $$5,000$

c$.$ Increase expenses by $$5,000$ and decrease assets by $$10,000$

d$.$ Increase expenses by $$5,000$ and decrease assets by $$5,000$