Beths Bagels has 6 employees who are paid $24 per hour. At December 31, 2019, each of Bonnies employees had worked 18 hours which had not been paid or recorded. Prior to adjustments, the companys trial balance showed $171,400 in the wages expense account. If Beth makes the appropriate adjusting entry, how much will be reported on the December 31, 2019 income statement as wage expense?

Select one:

A. $ 2,592 B. $168,808 C. $171,400 D. $173,992