For the month of Dec 2018, Roberts Company incurred $2,000 of wages expense. Roberts Co. paid the employees on Jan 5, 2019. What is the journal entry to record the wages expense for Mason Co. for the month of Dec 2018?

A) Dr. Wages Payable 2000 and Cr. Cash 2000

B) Dr. Wages Expense 2000 and Cr. wages Payable 2000

C) Dr. Wages Payable 2000 and Cr. Wages Expense 2000

D) Dr. Wages Expense 2000 and Cr. Cash 2000

E) None of the above

Please provide an explanation if you can, thank you.