Which of the Following Journal Entries Would Be Recorded If $$\begin{array} { | c | r | r | } \hline \text { Cash } & 3,000 & \\\hline \text { Common Stock } & & 3,000 \\\hline\end{array}$$

Which of the following journal entries would be recorded if a corporation issued common stock and received $3,000?

A) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 3,000 & \\\hline \text { Common Stock } & & 3,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 3,000 & \\\hline \text { Service Revenue } & & 3,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Common Stock } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 3,000 & \\\hline \text { Unearned Revenue } & & 3,000 \\\hline\end{array}$$