The Journal Entry to Record the Owner's Investment of $20

The journal entry to record the owner's investment of $20 000 cash in to their business is:

A) Asset account (cash at bank) increases (debit) by $20 000 and a liability (loan) increases (credit) by $20 000.
B) Liability (loan) increases (debit) by $20 ,000 and owner's equity increases (credit) by $20 000.
C) Asset (cash at bank) increases (debit) by $20,000 and owner's equity increases (credit) by $20 000.
D) Liability (loan) decreases (debit) by $20,000 and owner's equity increases (credit) by $20,000.