Esquire Industrial Plant Operates Five Days Per Week with a Daily

Esquire Industrial plant operates five days per week with a daily payroll of $4,000.Employees are paid every Saturday for the workweek just completed Monday through Friday) .The last day of the month is Wednesday, March 31.What is the effect of the correct adjustment at March 31?

A) Increases stockholders' equity and Wages Payable by $8,000
B) Increases Wages Payable and decreases Cash by $12,000
C) Decreases stockholders' equity and increases Wages Payable by $12,000
D) Increases Wages Payable and increases Wages Expense by $8,000