Which of the Following Is Not a True Statement

Which of the following is not a true statement?

A) When making an adjustment to recognize supplies used in a period, total assets will not change.
B) Accrued wages are wages owed but not paid to employees and will need to be recorded with an adjusting entry that will increase expenses.
C) Deferrals are created by recording a transaction so that it delays or defers the recognition of an expense or a revenue.
D) Depreciation is an example of a deferred expense.