Novak Industries Had a Check Returned to It Labeled "NSF $\begin{array}{lcc}\text { Accounts receivable } & 200 \\\quad\text { Service charges } & &200 \\\end{array}$

Novak Industries had a check returned to it labeled "NSF." What journal entry should Novak Industries make to recognize the $200 NSF check?

A) $\begin{array}{lcc}\text { Accounts receivable } & 200 \\\quad\text { Service charges } & &200 \\\end{array}$

B) $\begin{array}{lccc}\text { Bad debt expense } & 200 & \\\quad \text { Accounts receivable } && 200 \\\end{array}$

C) $\begin{array}{lccc}\text { Accounts receivable } & 200\\\quad\text { Bad debt expense }& &200 \\\end{array}$

D) $\begin{array}{lccc}\text { Allowance for uncollectible accounts } & 200 \\\quad\text { Accounts receivable } & &200\\\end{array}$

E) $\begin{array}{lccc}\text { Accounts receivable } & 200 \\\quad\text { Cash }& &200\\\end{array}$