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