A company purchases software; it has an estimated useful life of three years. The adjustment to recognize amortization for the use of software would cause which of the following?

a. An increase in assets, an increase in liabilities, and a decrease in expenses
b. A decrease in assets, an increase in liabilities, and an increase in expenses
c. A decrease in assets, a decrease in stockholders' equity, and an increase in expenses
d. An increase in liabilities, an increase in expenses, and a decrease in stockholders' equity