Included in the Bank Statement Was a Debit for Bank $\quad$

Multiple Choice

Included in the bank statement was a debit for bank service charges.What entry is required in the company's accounts?

A) Dr Bank charges $\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 payable
D) Dr Accounts payable $\quad$$\quad$ Cr Cash