The balance in the Wages Payable account increased from $12,200 at the beginning of the month to $15,000 at the end of the month.
Wages accrued during the month totaled $61,000.

a. Wages paid during the month totaled $58,200.
b. Wages paid during the month totaled $64,800.
c. Wages expense for the month totaled $58,200.
d. Wages expense for the month totaled $76,000.