$\backslash$table$[[11)$ Balance Sheet,,,$],[$Assets$,,$Liabilities,$],[$Current Assets,,Current Liabilities,$],[$Cash$,48,$Accounts payable,$35],[$Accounts receivable,$25,$Notes payable$/$short$-$term deb,t $5],[$Inventories$,16,,],[$Total current assets,$89,$Total current liabilities,$40],[$Long$-$Term Assets,,Long$-$Term Liabilities,$],[\backslash$table$[[$Net property, plant,$],[$and equipment$]],121,$Long$-$term debt,$137],[$Total long$-$term assets,$121,$Total long$-$term liabilities,$137],[,,$Total Liabilities,$177],[,,$Stockholders' Equity,$33],[$Total Assets,$210,\backslash$table$[[$Total Liabilities and$],[$Stockholders$\text{'}$ Equity$]],210]]$

The above diagram shows a balance sheet for a certain company. All quantities shown are in millions of dollars. How would the balance sheet change if the company's long$-$term assets were judged to depreciate at an extra $$5$ million per year?

A$)$ Net property, plant, and equipment would rise to $$126$ million, and total assets and stockholders' equity would be adjusted accordingly.

B$)$ Long$-$term liabilities would rise to $$131$ million, and total liabilities and stockholders' equity would be adjusted accordingly.

C$)$ Long$-$term liabilities would fall to $$111$ million, and total liabilities and stockholders' equity would be adjusted accordingly.

D$)$ Net property, plant, and equipment would fall to $$116$ million, and total assets and stockholders' equity would be adjusted accordingly.