The total expenditure of ABC Company for wages during the year ended 31st March 2019 was 22,000. The company has worked out that bonus payments are due to be paid in June 2019 for work carried out in March 2019 amounting to 8,000 What is the expense in the statement of profit and loss (SP&L) and the entry in the statement of financial position (SOFP) for the year ended 31st March 2019? Select one:

a. 30,000 expense in SP&L and 8,000 prepayment on the SOFP

b. 8,000 expense in SP&L and 22,000 prepayment on the SOFP

c. 8,000 expense in SP&L and 22,000 accruals on the SOFP

d. 30,000 expense in SP&L and 8,000 accruals on the SOFP