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The Bean Counter Corporation Received Subscriptions for 100 Shares of Its

Question 120

Multiple Choice

The Bean Counter Corporation received subscriptions for 100 shares of its $12 par value common stock at $15 per share.The entry to record receipt of the subscriptions would include a:


A) debit to Cash $1,500 and a credit to Common Stock $1,500.
B) debit to Cash $1,500;a credit to Common Stock $1,200;and a credit to Paid-in Capital in Excess of Par Value-Common $300.
C) debit to Common Stock Subscribed $1,500 and a credit to Subscriptions Receivable-Common Stock $1,500.
D) debit to Subscriptions Receivable-Common Stock $1,500;a credit to Common Stock Subscribed $1,200;and a credit to Paid-in Capital in Excess of Par Value-Common for $300.

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