Once a month, a client processes all of the customer direct debit payments in one batch. A customer's payment has been returned stating that the customer's account has been closed. What is the rst thing that needs to be done to record this transaction? 0 Create an expense transaction, allocate to bank fees and then to the client as a billable expense 0 Create a service item called bounced checks 0 Create a journal entry to credit the bank account and debit the Accounts Receivable account 0 Create an invoice to the customer, and allocate the amount directly to the bank account in the account details