Logan Company accepted a check for $1,675 from a customer for a cash purchase of merchandise. The customer did not have sufficient funds to cover the check and the bank adjusted the company's account for the amount of the returned check. What entry is required to record this NSF check?

Debit

Credit

a.

NSF Check Expense

$1,675

Merchandise Inventory

$1,675

b.

Sales revenue

$1,675

Cash

$1,675

c.

Cash

$1,675

Sales revenue

$1,675

d.

Accounts receivable

$1,675

Cash

$1,675

a.A

b.B

c.C

d.D