In reconciling a bank statement, the bank statement balance is $1,000 and the balance per books is $1,205. A bank service charge is $5; a deposit in transit totals $500; and outstanding checks total $300. The journal entry for a bank service charge would include
a. debiting Cash and crediting Miscellaneous Expense
b. debiting Miscellaneous Expense and crediting Cash
c. Debiting Cash and crediting owner's Capital
d. debiting Accounts payable and crediting Cash