Mary Martin, the owner of Martin Consulting, Inc., started the business by investing $40,000 cash. Identify the general journal entry below that Martin Consulting, Inc. will make to record the transaction. Cash 40,000 Common Stock 40,000 Common Stock 40,000 Cash 40,000 Investments 40,000 Cash 40,000 Investments 40,000 Common Stock 40,000 Cash 40,000 Increased Equity 40,000