Mrs Beard's Bagels Has 6 Employees Who Are Paid $12

Multiple Choice

Mrs. Beard's Bagels has 6 employees who are paid $12 per hour. At December 31, each of Mrs. Beard's employees had worked 18 hours which had not been paid or recorded. Prior to adjustments, the company's trial balance showed $85,700 in the wages expense account.
If Mrs. Beard makes the appropriate adjusting entry, how much will be reported on the December 31 income statement as wage expense?

A) $85,700
B) $84,404
C) $ 1,296
D) $86,996