Mary Martin, the Sole Stockholder of Martin Consulting, Started the Business

Mary Martin, the sole stockholder of Martin Consulting, started the business by investing $40,000 cash. Identify the general journal entry below that Martin Consulting will make to record the transaction.

A) $\begin{array} { | l | r | r | } \hline \text { Cash } & 40,000 & \\\hline \text { Corrmon Stock } & & 40,000 \\\hline\end{array}$
B) $\begin{array} { | l | r | r | } \hline \text { Corrunon Stock } & 40,000 & \\\hline \text { Cash } & & 40,000 \\\hline\end{array}$
C) $\begin{array} { | l | r | r | } \hline \text { Irvestrnents } & 40,000 & \\\hline \text { Cash } & & 40,000 \\\hline\end{array}$
D) $\begin{array} { | l | r | r | } \hline \text { Irvestrnents } & 40,000 & \\\hline \text { Corrmon Stock } & & 40,000 \\\hline\end{array}$
E) $\begin{array} { | l | r | r | } \hline \text { Cash } & 40,000 \\\hline \text { Ircreased Equity } & & 40,000 \\\hline\end{array}$