On January 1, Year 1, Mike Moving Company paid $27,000 to purchase a truck. The truck was expected to have a four-year useful life and $3,000 salvage value. If Mike uses the straight-line method, which of the following shows how the adjustment to recognize depreciation expense at the end of Year 3 will affect the Company's financial statements? Income Statemen: Balance Sheet Assets Liabilities Accounts + Book Value of Van Payable (18,000) n/a (18,000) (6,000) n/a (6,000) n/a + Cash n/a n/a n/a n/a B. + Stockholders' Equity Retained Common Stock + Earnings n/a + (18,000) + (18,000) n/a (6,000) n/a (6,000) + n/a e di n/a Revenue n/a n/a n/a n/a Expense 18,000 18,000 6,000 6,000 C. + + D. + + =