Thomson Paul contributed $90,000 in cash and some land worth $110,000 to open a new business, TP Consulting. Which of the following general journal entries will TP Consulting make to record this transaction?

Multiple Choice

• A

  Cash	90,000
  Land	110,000
  Common stock		200,000

• B

• Cash and Land	200,000
  Common stock		200,000

• C

• Assets	200,000
  Common stock		200,000

• D

• Common stock	200,000
  Cash		90,000
  Land		110,000

• E

• Common stock	200,000
  Assets		200,000