Zen Arcade paid the weekly payroll on January 2 by debiting salaries and wages expense for $47,000. The accountant preparing the payroll entry over looked the fact that salaries and wages expense of $27,000 had been accrued at year end on December 31. The correcting entry is?

Answer: Salaries and wages Payable 27,000

Salaries and wages expense 27,000

I wanted to know how did they get this answer please help.