A Bank Statement Included a NSF Check from Customer Kim

Multiple Choice

A bank statement included a NSF check from customer Kim Fields for $2,100.The journal entry to record this reconciling item should:

A) debit NSF and credit Cash for $2,100.
B) debit Cash and credit Accounts Receivable for $2,100.
C) debit Accounts Receivable and credit Cash for $2,100.
D) debit Cash and credit NSF for $2,100.