Major Ltd Has a Weekly Payroll of $30 000 B)

Major Ltd has a weekly payroll of $30 000.Its employees work a 5-day week (Monday to Friday) and are paid on Thursdays in arrears (i.e.for the five days up to,and including,the Thursday) .Pay-as-you-go tax on the weekly payroll is $10 000 and this is paid to the Australian Tax Office on the following Monday.Deductions of $1000 are also made on behalf of employees to pay into a medical benefits fund.The year ended 30 June 2014 falls on a Wednesday.What is the accounting entry to record accrued salaries and wages for this period?

A)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Wages and salaries payable } & 15200 & \\\hline \mathrm { Dr } & \text { PAYG tax deduction } & 8000 & \\\hline \mathrm { Dr } & \text { Medical benefits deduction } & 800 & \\\hline \mathrm { Cr } & \text { Wages and salaries } & & 24000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Wages and salaries expense } & 24000 & \\\hline \mathrm { Cr } & \text { PAYG tax payable } & & 8000 \\\hline \mathrm { Cr } & \text { Medical benefits fund payable } & & 800 \\\hline \mathrm { Cr } & \text { Wages and salaries payable } & & 15200 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Wages and salaries expense } & 18000 & \\\hline \mathrm { Cr } & \text { PAYG tax payable } & & 6000 \\\hline \mathrm { Cr } & \text { Medical benefits fund payable } & & 600 \\\hline \mathrm { Cr } & \text { Wages and salaries payable } & & 11400 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Wages and salaries expense } & 11400 & \\\hline \mathrm { Dr } & \text { PAYG tax deduction } & 6000 & \\\hline \mathrm { Cr } & \text { Medical benefits fund deduction } & 600 & \\\hline \mathrm { Cr } & \text { Wages and salaries payable } & & 18000 \\\hline\end{array}$$