On 12/31/12, the Alpine Company accrues two day's wages of $400 ($200 per day). Proper closing journal entries are recorded. On 1/1/13, Alpine makes the reversing entry. Alpine pays the weekly payroll of $1,000 on 1/3/13. The 1/1/13 reversing journal entry included a:

Select one:

a.

Debit to Wage Payable for $1,000

b.

Debit to Wage Expense for $400

c.

Debit to Wages Payable for $600

d.

Debit to Wages Payable for $400

e.

Debit to Wages Expense for $600