Certified Electronics operates five days per week with a daily payroll of $40,000. Employees are paid every Saturday for the work week just completed (Monday through Friday). The last day of the month is Wednesday, May 31. The correct adjusting entry at May 31 is

A. Wages Expense                           40,000
     Wages Payable                                             40,000
B. Wages Payable                            40,000
     Cash                                                              40,000
C. Wages Expense                         120,000
     Cash                                                            120,000
D. Wages Expense                         120,000
     Wages Payable                                           120,000


Answer: D

Business

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