Gardens, Inc. invests its excess cash in Innovative Technologies, Inc. and acquires 5,200 shares for $23 25 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? 120.900 OA. Cash Common Stock - Gardens 120,900 120,900 @ B. Cash Equity Investments 120.900 120,900 OC. Common Stock - Gardens Cash 120,900 120,900 OD. Equity Investments Cash 120,900