Logan Company pays its employees at the end of the day Friday for work done during that 5-day work week. In the current year, December 31 occurred on a Wednesday, so 3 days of wages were earned but not paid by the end of day on December 31. Which debit or credit is correctly included in the adjusting journal entry necessary on December 31 to record the wages that Logan Company has not yet paid?

DEBIT to Wages Payable

CREDIT to Retained Earnings

CREDIT to Wages Expense

CREDIT to Wages Payable