The Wages Expense Account for Gerry Mander,political Consultants,showed the Following

Multiple Choice

The wages expense account for Gerry Mander,political consultants,showed the following entries for 2014.What was the portion of wages that was treated as an expense in 2013 but was not paid until 2014?
Wages expense
$$\begin{array} { | l | l | c | c | c | } \hline \text { Date } & \text { Particulars } & \text { Debit } & \text { Credit } & \text { Balance } \\\hline 2014 & & \$ & \$ & \$ \\\text { Jarn.1 } & \text { Accred expenses } & & 1200 & 1200 \mathrm { Cr } \\\text { Year } & \text { Various cash payments } & 51000 & & 49800 \mathrm { Dr } \\\text { Dec. 31 } & \text { Accrued expenses } & 2200 & & 52000 \mathrm { Dr } \\\hline\end{array}$$

A) $49 800
B) $51 000
C) $1200
D) $2200