Included in the Bank Statement Was a Debit for an NSF

Multiple Choice

Included in the bank statement was a debit for an NSF (not sufficient funds) cheque received from a customer.What entry is required in the company's accounts?

A) Dr Other revenue $\quad$$\quad$$\quad$ Cr Cash
B) Dr Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Cr Other revenue
C) Dr Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Cr Accounts receivable
D) Dr Accounts receivable $\quad$$\quad$ Cr Cash