Mary Martin, the Owner of Martin Consulting, Started the Business

Mary Martin, the owner 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.
$$\begin{array}{l}\text { A) }\\\begin{array} { | l | r | r | } \hline \text { Investments } & 40,000 & \\\hline \text { M. Martin, Capital } & & 40,000 \\\hline\end{array}\end{array}$$
B)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 40,000 & \\\hline \text { M. Martin, Capital } & & 40,000 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { M. Martin, Capital } & 40,000 & \\\hline \text { Cash } & & 40,000 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Investments } & 40,000 & \\\hline \text { Cash } & & 40,000 \\\hline\end{array}$
E)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 40,000 & \\\hline \text { Increased Equity } & & 40,000 \\\hline\end{array}$