Hugh Morris Company pays weekly wages of $13,500 every Friday for a five day week ending on that day. If the last day of the year is on Tuesday, the adjusting entry to record the accrued wages is:

Multiple Choice

• debit Wages Expense $8,100; credit Wages Payable $8,100

• debit Wages Expense $5,400; credit Drawing $5,400

• debit Wages Expense $5,400; credit Cash $5,400

• debit Wages Expense $5,400; credit Wages Payable $5,400