On December 31, 20X2, as part of the year-end adjusting journal entries, the Strickland Company accrues four days wages of $800 ($200 per day). The proper 12/31/X2 closing entries are made. On 1/1/X3, Strickland makes the reversing entry. Strickland pays the weekly payroll of $1,000 on 1/2/X3. The balance in the Wage Expense account after the 1/2/X3 journal entry will be:

Select one:

a.

$200

b.

$400

c.

$800

d.

$1,000

e.

$1,800