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 $45,000. The accountant preparing the payroll entry overlooked the fact that Salaries and Wages Expense of $23,000 had been accrued at year end on December 31. The correcting entry is

A) $$\begin{array}{ll}\text {Salaries and Wages Payable }&23,000\\\text {Cash }&&23,000\\\end{array}$$
B) $$\begin{array}{ll}\text {Cash }&22,000\\\text { Salaries and Wades Expense}&&22,000\\\end{array}$$
C) $$\begin{array}{ll}\text { Salaries and Wages Payable}&23,000\\\text { Salaries and Wages Expense}&&23,000\\\end{array}$$
D) $$\begin{array}{ll}\text {Cash }&23,000\\\text {Salaries and Wages Expense }&&23,000\\\end{array}$$