Gardens, Inc. invests its excess cash in Innovative Technologies, Inc. and acquires 2,100 shares for $32.00 per share. Garden, Inc. owns less than 3% 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? O A. Common Stock - Gardens Cash 67,200 67.200 67,200 OB. Equity Investments Cash 67,200 67,200 O C. Cash Equity Investments 67,200 67,200 OD. Cash Common Stock - Gardens 67,200