Gardens, Inc. invests its excess cash in Innovative Technologies, Inc. and acquires $2,200$ shares for $$30\mathrm{.}00$ per share. Garden, Inc. owns less than $1\%$ of Innovative's voting stock and plans to hold thitstock for two years. Which of the following is the correct journal entry for the transaction?

A$.$ Cash $66,000$ Common$-$Stock $-$ Gardens $66,000$

B$.$ Common Stock $-$ Gardens $66,000$ Cash $66,000$

C$.$ Equity Investments $66,000$ Cash $66,000$

D$.$ Cash $66,000$ Equity Investments $66,000$