Total wages per week are $4,800. You need to accrue $5,000 of wages. The adjusting entry would include which of the following?

a	Debit Wages Expense, $4,800; credit Cash, $4,800
b	Debit Wages Expense, $4,800; credit Wages Payable, $4,800
c	Debit Wages Expense, $5,000; credit Wages Payable, $5,000
d	Credit Wages Expense, $5,000; debit Wages Payable, $5,000