A Bank Statement Included a NSF Check from Customer Kim

question 21

Multiple Choice

A bank statement included a NSF check from customer Kim Fields for $2,100.The journal entry to record this reconciling item should:

• A)debit NSF and credit Cash for $2,100.
• B)debit Cash and credit Accounts Receivable for $2,100.
• C)debit Accounts Receivable and credit Cash for $2,100.
• D)debit Cash and credit NSF for $2,100.

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Definitions:

Spinous Process

The spinous process is a bony projection off the posterior (back) of each vertebra, which muscles and ligaments attach to.

Inferior Projection

A downward anatomical direction or extension from a main structure.

Vertebrae

are the series of small bones forming the backbone, providing support and protecting the spinal cord.

Acromion Process

A bony prominence on the scapula (shoulder blade), forming the highest point of the shoulder and connecting with the collarbone.