Farr Company Paid the Weekly Payroll on January 2 by Debiting

Farr Company paid the weekly payroll on January 2 by debiting Wages Expense for $45,000.The accountant preparing the payroll entry overlooked the fact that Wages Expense of $27,000 had been accrued at year end on December 31.The correcting entry is

A) $\begin{array} { l }\text {Wages Payable. }&27,000 \\ \text {Cash }&&27,000 \\\end{array}$

B) $\begin{array} { l } \text {Cash. }&18,000 \\ \text { Wages Expense}&&18,000 \\\end{array}$

C) $\begin{array} { l }\text { Wages Payable.}&27,000 \\ \text {Wages Expense }&&27,000 \\\end{array}$

D) $\begin{array} { l } \text { Cash.}&27,000 \\ \text {Wages Expense }&&27,000 \\\end{array}$