A company made a discount of duplicates in the total amount of R$ 42,000.00. The bank charged an administrative expense of R$ 450.00 and a discount...

A company made a discount of duplicates in the total amount of R$ 42,000.00. The bank charged an administrative expense of R$ 450.00 and a discount rate of 5.8% per month (simple discount rate, calculated on the value of the duplicate). The term of the operation is three months. In the event that the debtor does not pay the discounted duplicate to the bank on the due date, what is the correct accounting entry to be made by the company that discounted the duplicate?

A company made a discount of duplicates in the total amount of R$ 42,000.00.
The bank charged an administrative expense of R$ 450.00 and a discount rate of 5.8% per month.
The term of the operation is three months.
In the event that the debtor does not pay the discounted duplicate to the bank on the due date, the company that discounted the duplicate must make a correct accounting entry.
A) Debit of Duplicated Discounted: R$ 42,000.00. Credit of Bank: R$ 34,242.00. Credit of Financial Revenue: R$ 7,308.00.
B) Debit of Duplicated Discounted: R$ 42,000.00. Credit of Duplicates to Receive: R$ 42,000.00.
C) Debit of Duplicated Discounted: R$ 34,242.00. Credit of Bank: R$ 34,242.00.
D) Debit of Bank: R$ 34,242.00. Debit of Financial Expense: R$ 7,308.00. Credit of Duplicated Discounted: R$ 42,000.00.
E) Debit of Bank: R$ 42,000.00. Credit of Duplicated Discounted: R$ 42,000.00.