Employees of a company were paid on December 20, and there were seven more workdays left in the month. The accountant computed the amount owing the employees for this period as being $22,000. What adjusting entry would be made on December 31?

A. No entry is required, as the employees will be paid at the end of the first week in January.

B. Debit Wages Expense $22,000, and credit Income Summary for the same amount.
C. Debit Wages Expense $22,000, and credit Wages Payable for the same amount.
D. None of the above