Ignoring GST, What Is the Correct Accounting Entry That Would

Multiple Choice

Ignoring GST, what is the correct accounting entry that would need to be made for a customer's cheque for $2800 that has been dishonoured?

A) DR Bank $2800; CR Accounts receivable $2800
B) DR Accounts receivable $2800; CR Bank $2800
C) DR Accounts receivable $2800; CR Accounts payable $2800
D) DR Accounts receivable $2800; CR Discount allowed $2800