or Cruz contributed $79,000 in cash and land worth $148,000 to open a new business, VC Consulting Which o nal entries will VC Consulting make to record this transaction? Multiple Choice Debit Accounts Payable $227,000, Credit Cruz, Capital, $227,000 Credit Cash and Land, $227,000; Credit Cruz, Capital, $227,000 Debit Cruz, Capital, $227,000, Credit Cash $79,000, Credit Land $148.000 Debit Cruz. Capitol. $227,000. Credit Assets. $227,000