Mary Martin, the sole stockholder of Martin Consulting, started the business by investing $61,000 cash. Identify the general journal entry below that Martin Consulting will make to record the transaction.

Multiple Choice

• Investments	61,000
  Common Stock		61,000

• Common Stock	61,000
  Cash		61,000

• Investments	61,000
  Cash		61,000

• Cash	61,000
  Increased Equity		61,000

• Cash	61,000
  Common Stock		61,000