1. At the end of the year, there is $6,800 worth of employee wages that have been earned by the employees, but not yet paid. Record the adjusting journal entry.A. DEBIT: Wages Payable for $6,800; CREDIT: Wage Expense for $6,800B. DEBIT: Cash for $6,800; CREDIT: Wage Expense for $6,800C. DEBIT: Wage Expense for $6,800; CREDIT: Cash for $6,800D. DEBIT: Wage Expense for $6,800; CREDIT: Wages Payable for $6,8002. A company collected a $500 receivable related to a previously recorded sale. Prepare the general journal entry.A. DEBIT: Cash for $500; CREDIT: Revenue for $500B. DEBIT: Revenue for $500; CREDIT: Cash for $500C. DEBIT: Cash for $500; CREDIT: Accounts Receivable for $500D. DEBIT: Accounts Receivable for $500; CREDIT: Cash for $500Provide work and explanation to why you chose the answer. I need experts in the field of accounting to help me with these two problems.