Which of the following is the journal entry to record a NSF (non-sufficient funds) check received from a customer?

a.Debit to Sales Expense and a credit to Accounts Payable

b.Debit to Accounts Receivable and a credit to Cash

c.Debit to Payments and a credit to Cash

d.Debit to Cash and a credit to Accounts Payable

e.Debit to Bad Debts and a credit to Other Income