The Accountant for Gotham Inc

The accountant for Gotham Inc.prepared the bank reconciliation when the June 30 bank statement was received in the mail.A debit memorandum enclosed with the bank statement listed service charges in the amount of $50.These charges were not recorded by Gotham prior to receiving the bank statement.How would the company record the required adjusting entry for this item?

A) Debit Bank Service Charges for $50 and credit Cash for $50.
B) Debit Cash for $50 and credit Bank Service Charges for $50.
C) Debit Outstanding Checks Expense for $50 and credit Cash for $50.
D) Debit Cash for $50 and credit Outstanding Checks Expense for $50.
E) Debit Bank Statement Expenses for $50 and credit Cash for $50.