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Keatts Company's bank statement included an NSF check written by one of its customers. What effect will the entry to recognize the NSF check have

Keatts Company's bank statement included an NSF check written by one of its customers. What effect will the entry to recognize the NSF check have on the company's financial statements?
Balance Sheet Income Statement Statement of Cash Flows
Assets = Liabilities + Stockholders' Equity Revenue Expense = Net Income
A.+/= n/a + n/a + n/a =++ OA
B.+/= n/a + n/a n/a n/a = n/a OA
C.+/= n/a + n/a n/a n/a = n/a n/a
D.= n/a + n/a += n/a

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