The Bank Notifies the Company of Fees for the Month $\quad$

Short Answer

The bank notifies the company of fees for the month already taken out of the company's bank account.The transaction should be recorded as:
A. DR Bank charges $\quad$ CR Accounts payable

B. DR Bank charges $\quad$ CR Expenses payable

C. DR Bank charges $\quad$ CR Cash

D. No entry is required.