Following the February Bank Reconciliation, the Accountant Made an Entry

Following the February bank reconciliation, the accountant made an entry that increased accounts receivable and decreased cash by $150. This entry may have been used to record:

A) an NSF check received by Kincaid from a customer.
B) the collection of an account receivable by Kincaid that is part of a deposit in transit.
C) bank charges owed by Kincaid to the bank.
D) the collection of an account receivable by the bank that has been deposited in Kincaid's account.