Truffle Candies Paid Employee Wages on and Through Friday January $\begin{array}{lll} \text { Salaries and Wages } & 1,800 \\ \text { Salaries and Wages Payable. } &&1,800 \\\end{array}$

Truffle Candies paid employee wages on and through Friday January 26 and the next payroll will be paid in February. There are three more working days in January (29-31). Employees work 5 days a week and the company pays $1800 a day in wages. What will be the adjusting entry to accrue wages expense at the end of January? a. $\begin{array}{lll} \text { Salaries and Wages } & 1,800 \\ \text { Salaries and Wages Payable. } &&1,800 \\\end{array}$

b. $\begin{array}{lll} \text { Salaries and Wages Expense. } & 9,000 \\ \text { Salaries and Wages Payable } &&9,000 \\\end{array}$

c. $\begin{array}{lll}\text { Salaries and Wages Expense. } & 5,400 \\\text { Salaries and Wages Payable }&&5,400 \\\end{array}$

d. $\begin{array}{lll}\text {No adiusting entry is required }\end{array}$