Bella Company had wages payable at the beginning of the year of $1,000. During the year her company paid cash wages of $25,000 and at the end of the year she owed wages of $ 3,000. Her income statement for the year will show wage expense of:

A) $ 24,000

B) $ 25,000

C) $ 27,000

D) $ 28,000

E) $ 26,000