Throughout 2020 Smith had recorded and paid 54,700 in Salaries and Wages Expenses. As of December 31, 2020, Smith has additional accrued, but not recorded or paid, wages of $3,300. What is the proper journal entry to record this accrual? Date 31-Dec Account Debit Credit Salary and Wage Expense 53,300 Salary and Wages Payable $3,300 Debit Credit Date 31-Dec Account salary and Wage Expense Salary and Wages Payable $8.000 58.000 Date 31-Dec Account Salary and Wage Expense Salary and Wages Payable Debit Credit $8,000 $1300 $4,700 Cash Date 31-Dec Account Debit Credit Salary and Wage Expense $1,400 Salary and Wages Payable $1,400 Date Account Salary and Wage Expense 31-Dec Debit Credit $3.300 $3.300 Cash