On March 30, a firm's bank reconciliation statement shows a book balance of $31,640, an NSF check of $800, and a service charge of $40. The journal entry on March 30 to record these items would be:

		DEBIT	CREDIT
(A)	Accounts Receivable	800
	Bank Fees Expense	40
	Cash		840
(B)	Cash	840
	Bank Fees Expense		40
	NSF Expense		800
(C)	Miscellaneous Expenses	840
	Cash		840
(D)	Cash	840
	Accounts Receivable		800
	Bank Fees Expense		40

Multiple Choice

• Option A.

• Option B.

• Option C.

• Option D.