30. If a transaction cannot be recorded in a special journal A) the company must refuse to enter into the transaction B) it is recorded in the general journal C) it is recorded directly in the accounts in the general ledger D) it is recorded as an adjustment on the work sheet 31. The one characteristic that all entries recorded in the cash receipts journal have in common is A) a credit to the cash account B) that they all represent collections from customers C) that they originate from the sales of merchandise D) a debit to the cash account 32. A check returned by the bank marked 'NSF" means A) no service fee B) no signature found C) not satisfactorily filled-out D) not sufficient funds 33. If the month-end bank statement shows a balance of $36,000, outstanding checks are $12,000, a deposit of $4,000 was in transit at month-end, and a check for $500 was erroneously charged by the bank against the account, the correct balance in the bank account at month-end is A) $27,500 B) $28,500 C) $20,500 D) $43,500