The Entry to Record an Owner Investment of $400 Cash $\begin{array} { | c | r | r | } \hline \text { Withdrawals } & 400 & \\\hline \text { Capital } & & 400 \\\hline\end{array}$

The entry to record an owner investment of $400 cash into the business would be:

A) $\begin{array} { | c | r | r | } \hline \text { Withdrawals } & 400 & \\\hline \text { Capital } & & 400 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Cash } & 400 & \\\hline \text { Accounts } & & \\\text { Receivable } & & 400 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Cash } & 400 & \\\hline \text { Capital } & & 400 \\\hline\end{array}$
D) $\begin{array} { | c | r | r | } \hline \text { Capital } & 400 & \\\hline \text { Cash } & & 400 \\\hline\end{array}$