Gainesville Truck Center This Company Has a Weekly Payroll of $10,000 for Its

Gainesville Truck Center
This company has a weekly payroll of $10,000 for its employees who work Monday through Friday. Federal and state income taxes are withheld in the amounts of $1,700 and $400, respectively, and FICA taxes are withheld at a mandatory rate of 7.65% (6.2% for Social Security and 1.45% for Medicare) . In addition, the federal and state unemployment taxes are applied at rates of 2% and 5%, respectively. The company's year-end is December 31.
-Refer to Gainesville Truck Center. Assuming December 31st falls on a Thursday, the year-end adjusting entry would

A) increase wages expense by $8,000.
B) decrease wages payable by $2,000.
C) decrease cash by $8,000.
D) increase wages payable by $2,000.