Total wages per week are $4,000. You need to accrue $5,800 of wages. The adjusting entry would include which of the following?

A) Credit Wages Expense, $5,800; debit Wages Payable, $5,800
B) Debit Wages Expense, $5,800; credit Wages Payable, $5,800
C) Debit Wages Expense, $4,000; credit Wages Payable, $4,000
D) Debit Wages Expense, $4,000; credit Cash, $4,000

Wages Expense

Wages Expense is the total cost incurred by a business for paying salaries and wages to its employees during a financial period.

Wages Payable

An account liable for recording the unpaid earnings of employees for their completed work.

Accrue

The process in accounting by which revenues and expenses are recognized when incurred, regardless of when cash transactions occur.