The bank statement for Link Company contained the following items: a bank service charge of $10; a credit memo for interest earned, $15; and a $50 NSF check from one of Link's customers. Outstanding checks amounted to $100; a deposit in transit was $300. Link's entry to record the NSF check will

a)increase the accounts receivable

b)decrease the cash account

c)not effect the amount of total assets

d)all of these