Fluffy Pet Grooming Deposits All Cash Receipts on the Day

Fluffy Pet Grooming deposits all cash receipts on the day when they are received and all payments are made by check.At the close of business on June 30,its Cash account shows a $14,811 debit balance.Fluffy Pet Grooming's June 30 bank statement shows $14,472 on deposit in the bank.Prepare a bank reconciliation for Fluffy Pet Grooming using the following information:

What is the adjusting journal entry required as a result to record the increase in cash for the adjusted bank balance?

A) Debit to cash $2,261 credit to accounts receivable $2,261.
B) Credit to accounts receivable $2,261 debit to cash $2,261.
C) No adjusting entry is necessary.
D) Debit to cash $2,534 credit to accounts receivable $2,534.
E) Credit to cash $2,534 credit to accounts receivable $2,534.