Accompanying the Bank Statement Was a Debit Memorandum for an NSF

Accompanying the bank statement was a debit memorandum for an NSF (not sufficient funds) cheque received from a customer.What entry is required in the company's accounts?

A) DR Other revenue $\quad$$\quad$$\quad$$\quad$$\quad$ CR Cash
B) DR Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ CR Other revenue
C) DR Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ CR Accounts receivable
D) DR Accounts receivable $\quad$$\quad$$\quad$ CR Cash