Accompanying the Bank Statement Was a Debit Memorandum for Bank $\quad$

Accompanying the bank statement was a debit memorandum for bank service charges.What entry is required in the company's accounts?

A) DR Bank charges $\quad$$\quad$$\quad$$\quad$ CR Cash
B) DR Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ CR Other revenue
C) DR Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ CR Accounts payable
D) DR Accounts payable $\quad$$\quad$$\quad$ CR Cash