The accountant of DFF Manufacturing has prepared the following bank reconciliation statement:

Cash balance per bank statement$3,560.20

Add:Deposits in transit530.00

4,090.20

Less:Outstanding checks730.00

Adjusted cash balance per bank$3,360.20

Cash balance per books$3,875.20

Less:NSF check$490.00

Bank service charge25.00515.00

Adjusted cash balance per books$3,360.20

The accountant has not yet prepare the accounting entries as yet. What would be the entries recorded?

Select one:

a.Accounts Receivable490.00

Cash490.00

Cash25.00

Miscellaneous income25.00

b.Cash490.00

Accounts receivable490.00

Miscellaneous Expense25.00

c.None of the above

d.Accounts Receivable490.00

Cash490.00

Miscellaneous Expense25.00

Cash25.00