Total wages per week are $6,700. You need to accrue $4,000 of wages at period end. The adjusting entry would include which of the following?

A) Credit Wages Expense, $4,000; debit Accrued Wages, $4,000

B) Debit Wages Expense, $4,000; credit Accrued Wages, $4,000

C) Debit Wages Expense, $4,700; credit Accrued Wages, $4,700

D) Debit Wages Expense, $4,700; credit Cash, $4,700