Merando Industries Employs a Five-Day Workweek and a September 30

Merando Industries employs a five-day workweek and a September 30 year-end.Normal weekly wages amount to $36,000.If September 30 ends on a Wednesday, what is the appropriate journal entry at fiscal year-end?

A) Dr Salaries and Wages Expense $21,600 Cr Salaries and Wages Payable $21,600
B) Dr Salaries and Wages Expense $36,000 Cr Salaries and Wages Payable $36,000
C) Dr Salaries and Wages Expense $7,200 Cr Salaries and Wages Payable $7,200
D) Dr Salaries and Wages Expense $21,600 Cr Cash $21,600