A Transaction Has Been Recorded in the T-Accounts of Horowitz $\begin{array}{cc}\text {Cash }\\\hline\begin{array}{ll|l}&25,000& \\\end{array}\end{array}$

A transaction has been recorded in the T-accounts of Horowitz Corporation as follows:
$\begin{array}{cc}\text {Cash }\\\hline\begin{array}{ll|l}&25,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Common Stock }\\\hline\begin{array}{ll|l}&&25,000 \\\end{array}\end{array}$
Which of the following reflects how this event affects the company's financial statements?
$\begin{array} { | c | c | c | c | c | c | c | c | c | c | c | c | } \hline&&&&&\text { Stk. }&&&&&&\text { Stmt of }\\ &\text { Asset }&=&\text { Liab. }&+&\text { Equity }&\text { Rev. }&-&\text { Exp. }&=&\text { Net Inc. }&\text { Cash Flows }\\\hline A&+&=&+&+&NA&NA&-&NA&=&NA&+FA\\\hline B&+&=&NA&+&+&NA&-&NA&=&NA&+FA\\\hline C&-&=&NA&+&-&-&-&NA&=&-&+OA\\\hline D&-&=&-&+&NA&NA&-&+&=&-&-IA\\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D