Black Duck Enterprises has a 5-day work week and pays the warehouse staff $21 per hour for each 8-hour work day. The work week runs from Monday through Friday. If the month ends on a Wednesday and 16 employees worked each day, the adjusting entry for the accrued expense will

a. credit Wages Payable for $13,440.

b. debit Wages Payable for $13,440.

c. debit Wages Payable for $8,064.

d. credit Wages Payable for $8,064.