The stockholders equities of Riyadh Corporation and Jeddah Corporation at January 1 were as follows:

Particulars	Riyadh	Jeddah
Capital stock, $10 par	3,000,000	1,600,000
Other paid-in capital	400,000	800,000
Retained earnings	1,200,000	600,000
Stockholders equity	4,600,000	3,000,000

Additional Information:

1. On January 2, Riyadh paid $10,000 to register and issue the shares.
2. On January 2, Riyadh paid $20,000 for other direct costs of combination.

The journal entry to record register and issue the shares and direct costs.

A.

Particular	Dr	Cr
Investment expense Cash	30,000	30,000

B.

Particular	Dr	Cr
Investment expense Other paid-in capital Capital stock	20,000 10,000	30,000

C.

Particular	Dr	Cr
Investment expense Other paid-in capital Cash	20,000 10,000	30,000

D.

Particular	Dr	Cr
Register and issue expense Direct cost Investment	20,000 10,000	30,000