Bonita Arcade Paid the Weekly Payroll on January 2 by Debiting

Bonita Arcade paid the weekly payroll on January 2 by debiting Salaries and Wages Expense for $45000. The accountant preparing the payroll entry overlooked the fact that Salaries and Wages Expense of $23000 had been accrued at year end on December 31. The correcting entry is a.
$\begin{array}{lrr} \text {Salaries and Wages Payable } &23,000\\ \text { Cash} &&23,000\\\end{array}$

b.
$\begin{array}{lrr} \text { Cash } &22,000\\ \text { Salaries and Wages Expense } &&22,000\\\end{array}$

c.
$\begin{array}{lrr} \text { Salaries and Wages Payable } &23,000\\ \text {Salaries and Wages Expense } &&23,000\\\end{array}$

d.
$\begin{array}{lrr} \text { Cash } &23,000\\ \text {Salaries and Wages Expense } &&23,000\\\end{array}$