Olimpiade Sains Kota (OSK) 2015 - Ekonomi, Nomor 49

During the period of 2014, CV Jaya Abadi realized there was an error in recording the transaction. A debit of Rp1.000.000,00 to wages expenses was posted as Rp1.250.000,00. What is the journal should be made to correct that error? 

A. A debit to wages expense and credit to cash for the amount of Rp250.000,00 

B. A debit to cash and credit to account receivable for the amount of Rp250.000,00 

C. A debit to cash and credit to wages expense for the amount of Rp250.000,00 

D. A debit to account payable and credit to cash for the amount of Rp1.000.000,00 

E. A debit of account receivable and credit to cash for the amount of Rp1.000.000,00