Marley Investments, Inc B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 324,000 & \\\hline \text { Revenue from Investments } & & 324,000 \\\hline\end{array}$$

Marley Investments, Inc. purchased 45% of the common stock of Beige Corporation on January 1, 2019. Beige Corporation reports a net income of $720,000 for the 2019 year. Which of the following is the correct journal entry?

A) $$\begin{array} { | c | r | r | } \hline \text { Equity Investments-Beige Corporation } & 324,000 & \\\hline \text { Revenue from Investments } & & 324,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 324,000 & \\\hline \text { Revenue from Investments } & & 324,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Revenue from Investments } & 324,000 & \\\hline \text { Cash } & & 324,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Revenue from Investments } & 324,000 & \\\hline \text { Equity Investments-Beige Corporation } & & 324,000 \\\hline\end{array}$$