Which of the following adjustmnts will require the company to record a debit memo sent by the bank?

Question

a. The bank collected a $550 note receivable, plus interest, which had not been recorded in the company's journal.
b. The company recently made a $692.28 deposit that has not yet been recorded on the bank statement.
c. The company erroneously recorded a check written for $363.21 as $633.21.
d. A $535.00 check from a customer, Phil Conners, was returned by the bank because of insufficient funds (NSF).
e. There are two checks outstanding (not yet recorded by the bank) that were written for $845.50 and $506.45
Answer:B?