During 2021 The Style Hairdressing Salon paid out $41 000 in wages from its bank account. Also, during 2021, instead of receiving cash payment for work performed, one of the part-time employees negotiated to receive a Salon gift card worth for $800 wages earned. At year-end 2021, wages owing but unpaid were $2 400. The salon uses accrual accounting. How much would be reported as wages expense for 2011? $44 200 O $43 400 $41 800 O $41 000