The employees of Catherine's business earned $22,800 in wages during December, but the next payday is not until January 2nd. When Catherine makes an adjustment on her December 31st trial balance worksheet to account for these wages, what two types of accounts will be affected?

• An asset account and an expense account

• A payable account and a revenue account.

• Owner's equity and a payable account

• An expense account and a payable account