What Effects Does This Journal Entry Have on the Accounts

Multiple Choice

$$\begin{array} { | l | l | c | l | l | l | } \hline \text { May } & 24 & \text { Land } & & 105,000 & \\\hline & & \text { Cus } & & & 105,000 \\\hline & & \text { Purchased land for business } & & & \\\hline & & & & & \\\end{array}$$ What effects does this journal entry have on the accounts?

A) Increase Cash and increase Land
B) Increase Land and decrease Cash
C) Decrease Cash and decrease Land
D) Increase Cash and decrease Land