Ivanhoe Arcade paid the weekly payroll on January 2 by debiting Salaries and Wages Expense for $51560. The accountant preparing the payroll entry overlooked the fact that Salaries and Wages Expense of $22710 had been accrued at year end on December 31. The correcting entry is

A:Cash 28850Salaries and Wages Expense28850

B:Cash 22710Salaries and Wages Expense22710

C:Salaries and Wages Payable 22710Salaries and Wages Expense22710

D:Salaries and Wages Payable 22710Cash22710