Harry Limited and Potter Limited Agreed to Form a Joint

Harry Limited and Potter Limited agreed to form a joint operation to offer health services. To start the operation the joint operators agreed to contribute cash of $100 000 each. The joint operation will record which of the following entries to recognise this event?

A) DR Joint operator contributions $200 000 CR Cash $200 000
B) DR Cash $200 000 CR Joint operator contributions $200 000
C) DR Venturer's equity - Harry $100 000 DR Venturer's equity - Potter $100 000
CR Cash $200 000
D) DR Cash $200 000 CR Joint operation contribution - Harry $100 000
CR Joint operation contribution - Potter $100 000