In preparing its bank reconciliation for December 2021, Farrell Company noted a charge on its bank statement for a $450 NSF check from a customer during the month. When the bank reconcilation is completed and the entries are made on the books to adjust the balance, what entry should Farrell make for this item? COA Debit Credit Bad debt expense 450 Accounts receivable 450 Debit Credit Cash due from customer 450 Accounts receivable 450 OC Debit Credit Bad debt expense 450 Cash 450 Debit Credit Accounts receivable 450 Cash 450