At the end of the year, there is $6,800 worth of employee wages that have been earned by the employees, but not yet paid. Record the adjusting journal entry.

A. DEBIT: Wages Payable for $6,800; CREDIT: Wage Expense for $6,800

B. DEBIT: Cash for $6,800; CREDIT: Wage Expense for $6,800

C. DEBIT: Wage Expense for $6,800; CREDIT: Cash for $6,800

D. DEBIT: Wage Expense for $6,800; CREDIT: Wages Payable for $6,800