24,200 for wage expense is wrong please help.

Mini-Exercise 7-3 (Algo) Other accrued liabilities-payroll LO 7-4 For the payroll period ended on May 28,2022 , gross pay was $12,300, net pay was $9,400, FICA tax withholdings were $900, income tax withholdings were $1,600, and medical insurance contributions were $400. Required: Use the horizontal model to show the effects of the payroll accrual on May 28, 2022. Note: Enter decreases with a minus sign to indicate a negative financial statement effect. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{c|}{ Income Statement } \\ Revenues & Wages expense & (24,200) \\ \hline \end{tabular}