Concord Company paid the weekly payroll on January 2 by debiting Wages Expense for $41400. The accountant preparing the payroll entry overlooked the fact that Wages Expense of $24400 had been accrued at year end on December 31. The correcting entry is

Wages Payable	24400
Cash		24400

Wages Payable	24400
Wages Expense		24400

Cash	24400
Wages Expense		24400

Cash	17000
Wages Expense		17000