During 2019 Annette's Mechanical Paid Out $85 000 in Wages

Multiple Choice

During 2019 Annette's Mechanical paid out $85 000 in wages from its bank account. This $85 000 included $5 400 that was owing but unpaid at year-end for 2018. At year-end 2019 wages owing but unpaid were $12 300. The business uses accrual accounting. How much would be reported as wages expense for 2019?

A) $85 000
B) $91 900
C) $97 300
D) $12 300