On December 31, 20X2, as part of the year-end adjusting journal entries, the Strickland Company accrues two days wages of $600 ($300 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 $1,500 on 1/3/X3. The balance in the Wage Expense account after the 1/3/X3 journal entry will be:

Select one:

a.

$0

b.

$300

c.

$600

d.

$900

e.

$1,500