The Accountant for Hanover Inc

The accountant for Hanover Inc.prepared the bank reconciliation when the September 30 bank statement was received in the mail.A debit memorandum enclosed with the bank statement listed a NSF check in the amount of $900 received from Robert Moody,a customer.This transaction was not recorded by Hanover prior to receiving the bank statement.How would the company record the required adjusting entry for this item?

A) Debit Cash for $900 and credit Accounts Receivable-Robert Moody for $900.
B) Debit Accounts Receivable-Robert Moody for $900 and credit Cash for $900.
C) Debit Cash for $900 and credit Accounts Payable-Robert Moody for $900.
D) Debit NSF Check Expense for $900 and credit Cash for $900.
E) Debit NSF Check-Robert Moody for $900 and credit Cash for $900.