Snelling Tables Paid Employee Wages on and Through Friday, January

Snelling Tables 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 $900 a day in wages. What will be the adjusting entry to accrue wages expense at the end of January? $\begin{array}{l} \text { a. Salaries and Wages Expense } & 900 & \\\quad\quad \text { Salaries and Wages Payable } & & 900 \\\text { b. Salaries and Wages Expense } & 4,500 \\\quad\quad \text { Salaries and Wages Payable } && 4,500 \\\text { c. Salaries and Wages Expense } & 2,700 \\\quad\quad \text { Salaries and Wages Payable } && 2,700 \\ \text { d. No adiusting entry is required. }\end{array}$