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 2011.What was the portion of wages that was treated as an expense in 2010 but was not paid until 2011?
Wages Expense $$\begin{array} { | l | l | c | c | c | } \hline \text { Date } & \text { Particulars } & \text { Debit } & \text { Credit } & \text { Balance } \\\hline 2011 & & \$ & \$ & \$ \\\text { Jan 1 } & \text { Accrued expenses } & & 1200 & 1200 \mathrm { Cr } \\\text { Year } & \text { Various cash payments } & 51000 & & 49800 \mathrm { Dr } \\\text { Dec } & \text { Accrued expenses } & 2200 & & 52000 \mathrm { Dr } \\31 & & & & \\\hline\end{array}$$

A) $49 800
B) $51 000
C) $1 200
D) $2 200