Beth's Bagels Has 6 Employees Who Are Paid $24 Per

Beth's Bagels has 6 employees who are paid $24 per hour. At December 31, 2019, each of Beth's employees had worked 18 hours which had not been paid or recorded. Prior to adjustments, the company's trial balance showed $171,400 in the wages expense account.
If Beth makes the appropriate adjusting entry, how much will be reported on the December 31, 2019 income statement as wage expense?

A) $ 2,592
B) $173,992
C) $171,400
D) $168,808