The Wages Expense Account for Ray's Plumbing Showed the Following

question 44

Multiple Choice

The wages expense account for Ray's Plumbing showed the following entries for the month of May. What was the portion of wages that was treated as an expense in April but was not paid until May?
Wages expense
$$\begin{array} { | l | l | r | r | r | } \hline \text { Date } & \text { Particulars } \text { DR } & \text { CR } & \text { Balance } \\\hline & & \mathbf { \$ } & \$ & \mathbf { \$ } \\\text { May 1 } & \text { Beginning balance } & 34000 & & \mathbf { 3 4 0 0 0 \mathrm { Dr } } \\\text { May 1 } & \text { Accrued expenses } & & 2200 & 31800 \mathrm { Dr } \\\text { May 1-31 } & \text { Various cash payments } & 15400 & & 47200 \mathrm { Dr } \\\text { May 31 } & \text { Accrued expenses } & 3700 & & 50900 \mathrm { Dr } \\\hline\end{array}$$

• A) $ 3 700
• B) $15 400
• C) $ 2 200
• D) $34 000

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