Riley Co$.$ wants to convert its $20$X$4$ financial statements from the cash basis of accounting to the accrual basis. Both supplies inventory and office salaries payable decreased between January $1,20$X$4,$ and December $31,20$X$4.$ To obtain $20$X$4$ accrual basis net income, should these decreases be added to or deducted from cash basis net income?

A$.$ Supplies inventory added; Office salaries payable deducted.

B$.$ Supplies inventory deducted; Office salaries payable deducted.

C$.$ Supplies inventory deducted; Office salaries payable added.

D$.$ Supplies inventory added; Office salaries payable added.

E$.$ None of the above.