What event does the following journal entry record and where else should this event be recorded?

Debit

Credit

Work-in-process inventory

$2,000

Wages payable

$2,000

a. Timesheets submitted by employees reflect direct labor costs of $2,000, to be paid the next week. This cost must also be recorded on the job cost sheet when the cost is incurred.

b. Timesheets submitted by employees reflect direct labor overpayment costs of $2,000. This cost must also be corrected on the job cost sheet when the overpayment is first noted.

c. Timesheets submitted by employees reflect indirect labor overpayment costs of $2,000. This cost must also be corrected on the manufacturing overhead cost sheet when wages are paid.

d. Timesheets submitted by employees reflect indirect labor costs of $2,000, to be paid the next week. This cost must also be recorded on the manufacturing overhead cost sheet when wages are paid.