The correct statement is: The comma should follow the subordinating conjunction if the dependent clause begins the sentence.
This means that when a sentence starts with a dependent (subordinate) clause introduced by a subordinating conjunction, a comma is used before the independent clause that follows it. For example:
- "Although it was raining, we went for a walk."
In this case, "Although it was raining" is the dependent clause, and it is followed by a comma before the independent clause "we went for a walk."