Included on a Firm's Bank Statement Was a Credit Memorandum

Included on a firm's bank statement was a credit memorandum, which could indicate:

A) a bank service charge deducted from the firm's account balance.
B) an addition to the firm's account balance because the bank collected the amount due on a promissory note from a customer of the firm.
C) the bank's return of a dishonored (NSF) check that was issued by a credit customer of the firm.
D) a fee for printing new business checks.