Duazo Company reported in the income statement for 2021 1,100,000 of wages expense. The previous year's statement of financial position reported 100,000 of wages payable. An analysis of the payroll records showed wage payments during the year of 950,000. The previous year's adjusting entry for unpaid wages was reversed on January 1, 2021. What is the amount of the adjusting entry for the accrued wages payable on December 31, 2021?

a. 250,000 b. 400,000 c. 150,000 d. 850,000