A Customer's Check for $1,280 Was Returned for Nonsufficient Funds $$\begin{array} { | c | r | r | } \hline \text { Accounts receivable } & 1,280 & \\\hline \text { Cash } & & 1,280 \\\hline\end{array}$$

A customer's check for $1,280 was returned for nonsufficient funds. Which of the following journal entries is needed to adjust for the NSF check?

A) $$\begin{array} { | c | r | r | } \hline \text { Accounts receivable } & 1,280 & \\\hline \text { Cash } & & 1,280 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 1,280 & \\\hline \text { Sales revenue } & & 1,280 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { NSFcheck } & 1,280 & \\\hline \text { Cash } & & 1,280 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts payable } & 1,280 & \\\hline \text { Cash } & & 1,280 \\\hline\end{array}$$