Gardens, Inc. invests its excess cash in Innovative Technologies, Inc. and acquires 2,900 shares for $31.00 per share. Garden, Inc. owns less than 2% of Innovative's voting stock and plans to hold the stock for two years. Which of the following is the correct journal entry for the transaction? A. Equity Investments Cash B. Cash Equity Investments 89,900 89,900 89,900 89,900 C. Cash 89,900 Common Stock - Gardens 89,900 D. Common Stock Cash Gardens 89,900 89,900