Notification by the Bank That a Deposited Customer Check Was $\quad$

Notification by the bank that a deposited customer check was returned NSF requires that the company make the following adjusting entry:

A) Accounts Receivable
$\quad$$\quad$ Cash

B) Cash
$\quad$$\quad$ Accounts Receivable

C) Miscellaneous Expense
$\quad$$\quad$ Accounts Receivable

D) No adjusting entry is necessary.