The Following Journal Entry Is Necessary Upon Discovery of a "NSF

The following journal entry is necessary upon discovery of a "NSF" check during a bank reconciliation:

A) Accounts Receivable
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash
B) Not Sufficient Funds Expense
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash
C) Miscellaneous Expense
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash
D) No entry is necessary because the bank makes the entry.