38. During 2019 Annette's Mechanical paid out $85 000 in wages from its bank account. This $85 000 included $5 400 that was owing but unpaid at year-end for 2018. At year-end 2019 wages owing but unpaid were $12 300. The business uses accrual accounting. How much would be reported as wages expense for 2019? 9 1 2 3 5 6 7 10 10 11 Select one: a. $12.300 b. $97 300 Oc $91 900 d. $85 000 13 14 15 17 18 19 21 21 22 23 22 3 25 26 27 28 25