The wages expense account for Gerry Mander, political consultants, showed the following entries for $2022.$ What was the portion of wages that was treated as an expense in $2022$ but was not paid until $2023?$

Wages Expense

Various Cash $51,00001/01/23$ Accrued Expenses $1,200$

$31/12/22$ Accrued expenses $2,200$

Select one:

a$.$ $$49,800$

b$.$ $$51,000$

c$.$ $$2,200$

d$.$ $$1,200$

e$.$ None of the above