Zen Arcade Paid the Weekly Payroll on January 2 by Debiting

Zen Arcade paid the weekly payroll on January 2 by debiting Salaries and Wages Expense for $47,000. The accountant preparing the payroll entry overlooked the fact that Salaries and Wages Expense of $27,000 had been accrued at year end on December 31. The correcting entry is a. Salaries and Wages Payable $\quad$$\quad$ 27,000
$\quad$$\quad$ Cash $\quad$$\quad$ 27,000
b. Cash $\quad$$\quad$ 27,000
$\quad$$\quad$ Salaries and Wages Expense. $\quad$$\quad$ 27,000
c. Salaries and Wages Payable $\quad$$\quad$ 27,000
$\quad$$\quad$ Salaries and Wages Expense. $\quad$$\quad$ 27,000
d. Cash $\quad$$\quad$ 27,000
$\quad$$\quad$ Salaries and Wages Expense $\quad$$\quad$ 27,000