Flynn Company's Monthly Bank Statement Showed the Ending Balance of Cash

Flynn Company's monthly bank statement showed the ending balance of cash of $18,500.The bank reconciliation for the period showed an adjustment for a deposit in transit of $1,500, outstanding checks of $2,000, a NSF check of $700, bank service charges of $30 and the EFT from a customer in payment of the customer's account of $1,500.
-Use the information above to answer the following question.What journal entry should be recorded by Flynn Company for the EFT?

A) Debit Cash and credit Accounts Receivable for $1,500
B) Debit Accounts Receivable and credit Cash for $1,500
C) Debit Cash and credit Sales Revenue for $1,500
D) No journal entry is necessary for this item.