If the End of the Fiscal Year Is Not a Payroll

If the end of the fiscal year is not a payroll date,the Direct Labor account normally has:

A) A debit balance,representing prepaid labor costs.
B) A credit balance,representing accrued wages payable.
C) Either a debit or a credit balance,depending upon whether the end of the fiscal year falls before or after the end of the pay period.
D) A zero balance,because the Direct Labor account is closed along with the other expense accounts.