Mary Martin, the owner of Martin Consulting, Inc., started the business by investing $48,000 cash. Identify the general journal entry below that Martin Consulting, Inc. will make to record the transaction.

A

Cash	48,000
Increased Equity		48,000

B

Investments	48,000
Cash		48,000

C

Cash	48,000
Common stock		48,000

D

Common stock	48,000
Cash		48,000

E

Investments	48,000
Common stock		48,000