Allegheny Corporation Is a Publicly Traded Canadian Company That Was

Allegheny Corporation is a publicly traded Canadian company that was incorporated in 2017.Legal fees relating to incorporation amounted to $21,500 and various corporate registration costs amounted to $3,500.Which of the following journal entries correctly records these costs.

A) $$\begin{array} { | c | r | r | } \hline \text { Dr. Organization Costs (asset) } & 25,000 & \\\hline \text { Cr. Cash } & & 25,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Dr. Organization Costs Expense } & 25,000 & \\\hline \text { Cr. Cash } & & 25,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Dr. Organization Costs (asset) } & 3,500 & \\\hline \text { Dr. Legal Fees Expense } & 21,500 & \\\hline \text { Cr. Cash } & & 25,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Dr. Organization Costs (asset) } & 21,500 & \\\hline \text { Dr. Corporate Registration Costs Expense } & 3,500 & \\\hline \text { Cr. Cash } & & 25,000 \\\hline\end{array}$$