The balance in the wages payable account was 20,000 at the beginning of the month. Wages accrued during the month totaled 38,000. Wages paid during the month were 43,000. What is the ending balance in the wages payable account?

a) 15,000 (debit)
b) 20,000 (credit)
c) 35,000 (debit)
d) 25,000 (credit)