(12)Clayborn Company' bank reconciliation as of May 31 is shown below.

Bank balance$15,800 Book balance$17,025

+ Deposit in transit5,200 Bank service fees-25

- Outstanding checks-4,600 NSF returned-600

Adjusted bank balance$16,400 Adjusted book balance$16,400

One of the adjusting journal entries that Clayborn must record as a result of the bank reconciliation includes:

• A. A credit to Cash of $4,600
• B. A debit to Cash of $5,200
• C. A debit to Cash of $625
• D. A credit to Cash of $600
• E. A debit to cash of $25