Great Falls Co

Great Falls Co.'s bank reconciliation as of February 28 is shown below. One of the adjusting journal entries that Great Falls must record as a result of the bank reconciliation includes:

A) Debit Note Payable $745; credit Cash $745.
B) Debit Cash $745; credit Note Receivable $745.
C) Debit Cash $2,950; credit Sales $2,950.
D) Debit Cash $2,950; credit Accounts Receivable $2,950.
E) Debit Miscellaneous Expense $35; credit Accounts Payable $35.