Wiseye Limited and Goodbody Limited Agreed to Form a Joint $\quad$

Wiseye Limited and Goodbody Limited agreed to form a joint operation to offer health services. To start the operation the joint operators agreed to contribute cash of €30 000 each. The joint operation will record which of the following entries to recognise this event?

A) DR $\quad$ Joint operator contributions $\quad$$€ 600,000$
$\mathrm { CR }$$\quad$ Cash $\quad$$\quad$$\quad$$€ 600,000$
B) $\begin{array}{ll}\text { DR } & \text { Cash }&€ 600,000 \\\text { CR } & \text { Joint operator contributions }&€ 600,000\end{array}$
C) $\begin{array} { l c c c } \text { DR } & \text { Venturer's equity - Wiseye Limited } & € 300000 & \\\text { DR } & \text { Venturer's equity - Goodbody Limited } & € 300000 & \\\text { CR } & \text { Cash } & & € 600000\end{array}$
D) $\begin{array} { l l l } \text { DR } & \text { Cash } & € 600000 \\\text { CR } & \text { Joint operation contribution - Wiseye } & € 300000 \\\text { CR } & \text { Joint operation contribution - Goodbody } & € 300000\end{array}$