Cindi's Candies Paid Employee Wages on and Through Friday, January $\begin{array} { l } \text { Wages Expense }&700 \\ \text { Wages Payable}&&700 \\\end{array}$

Cindi's 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 $700 a day in wages.What will be the adjusting entry to accrue wages expense at the end of January?

A) $\begin{array} { l } \text { Wages Expense }&700 \\ \text { Wages Payable}&&700 \\\end{array}$

B) $\begin{array} { l }\text { Wages Expense }&3,500 \\ \text {Wages Payable }&&3,500 \\\end{array}$

C) $\begin{array} { l }\text { Wages Expense}&2,100 \\ \text {Wages Payable }&&2,100 \\\end{array}$

D) $\begin{array} { l }\text {No adjusting entry is required. }& \\\end{array}$