For the payroll period ended on May $7,2022,$ gross pay was $$102,000,$ net pay was $$78,000,$ and various withholdings totaled $$24,000.$ The journal entry to show the effects of the payroll accrual on May $7,2022$ is:

Multiple Choice

$\backslash$table$[[$Debit$,$Cash,$102,000],[$Credit$,$Withholding Liabilities,$24,000],[$Credit$,$Wages Payable,$78,000]]$

$\backslash$table$[[$Debit$,$Wages Expense,$78,000],[$Debit$,$Withholding Liabilities,$24,000],[$Credit$,$Wages Payable,$102,000]]$

$\backslash$table$[[$Debit$,$Wages Expense,$102,000],[$Credit$,$Withholding Liabilities,$24,000],[$Credit$,$Wages Payable,$78,000]]$

$\backslash$table$[[$Debit$,$Wages Payable,$78,000,],[$Debit$,$Withholding Liabilities,$24,000,],[$Credit$,$Cash,$102,000,]]$