Stone Roses Candies Paid Employee Wages on and Through Friday $\begin{array}{llr} \text {Salaries and Wages Expense } &1,500\\ \text { Salaries and Wages Payable } &&1,500\\\end{array}$

Stone Roses Candies paid employee wages on and through Friday, January 26, and the next payroll will be paid in February. There are three more working days in January (29-31). Employees work 5 days a week and the company pays $1,500 a day in wages. What will be the adjusting entry to accrue wages expense at the end of January? a.
$\begin{array}{llr} \text {Salaries and Wages Expense } &1,500\\ \text { Salaries and Wages Payable } &&1,500\\\end{array}$

b.
$\begin{array}{llr} \text { Salaries and Wages Expense} &7,500\\ \text { Salaries and Wages Payable} &&7,500\\\end{array}$

c.
$\begin{array}{llr} \text { Salaries and Wages Expense} &4,500\\ \text { Salaries and Wages Payable} &&4,500\\\end{array}$

d. No adjusting entry is required.