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

Select one:

a. not affect the total amount of assets

b. all of these

c. decrease the Cash account

d. increase the Accounts Receivable account

which one is correct