Which of the following situations would be recorded as wages payable?

Sanchez Flooring owes $$12,490$ to their employees for time worked over the past three days.

King Candy Stores has budgeted $$142,000$ for employee salaries and wages in fiscal year $2022.$

Collins Accounting Services paid $$25,740$ to their employees on the most recent pay day.

Baker Resources expects to spend $$55,000$ to pay their employees next month.