For the Past 3 Years, DK Ltd

For the past 3 years, DK Ltd. has failed to accrue unpaid wages earned by workers during the last week of the year. The amounts omitted, which were considered material, were as follows: March 31,2010 - ` 56,000 March 31, 2011 - ` 51,000 March 31, 2012 - ` 64,000 The entry on March 31, 2012 to rectify these omissions would include a

A) Credit to wage expense for ` 64,000
B) Debit to wage expense for ` 64,000
C) Debit to wage expense for ` 51,000
D) Debit to wage expense for ` 13,000