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

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