Gast Company had wages payable at the beginning of the year of $20,000. During the year the company paid cash for wages of $80,000 and at the end of the year the company owed wages of $10,000. The income statement for the year will show wage expense of: A. $ 88,000 B. $ 86,000 C. $ 90,000 D. $ 70,000 E. $ 80,000