Following the February bank reconciliation, the accountant made the following entry in the journal of Kincaid Company: Accounts This journal entry may have been used to record: an NSF check received by Kincaid from a customer. the collection of an account receivable by Kincaid that is part of a deposit in transit. bank charges owed by Kincaid to the bank. the collection of an account receivable by the bank that has been deposited in Kincaid's account