Bluey Pty Ltd provided the following information for the year ended 30 June 2019. Wages: accrued wages at 30 June 2018 and 30 June 2019 are $700 and $200 respectively and the payments for Wages totalled $18,000 for the year ended 30 June 2019. What would be correct closing journal entries for the Wages expense account?

Select one:

Dr P & L Summary $18,200 Cr Wages expense $18,200

Dr P & L Summary $17,500 Cr Wages expense $17,500

None of these

Dr P & L Summary $18,000 Cr Wages expense $18,000

Dr P & L Summary $18,500 Cr Wages expense $18,500