Cypher-tek Company paid the weekly payroll on January 2 by debiting Wages Expense for $76,000. The accountant preparing the payroll entry overlooked the fact that Wages Expense of $20,000 had been accrued at year end on December 31. The correcting entry is

a.

Wages Payable

20,000

		Cash		20,000

b.

Cash

56,000

		Wages Expense		56,000

c.

Wages Payable

20,000

		Wages Expense		20,000

d.

Cash

20,000

Wages Expense

20,000

	A.	a
	B.	d
	C.	c
	D.	b