The trial balance showed wages, N2,500 and a note stated that N500 wages were due but unpaid. When preparing final accounts and balance sheet, it is required to debit profit and loss account with

• A.N3,000 and show wages accrued N500 in the balance sheet
• B.N2,000 and show ages accrued N500 in the balanced sheet.
• C.N3,000 and show wages prepaid N500 in the balance sheet.
• D.N2,000 and show wages paid in advance N500 in the balance sheet