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What Is the Entry to Record Subscriptions Received for 1,700

Question 103

Multiple Choice

What is the entry to record subscriptions received for 1,700 shares of $100 par value common stock at $130 per share?


A) Debit Common Stock Subscribed $221,000;credit Cash $221,000
B) Debit Subscriptions Receivable-Common Stock $221,000;credit Common Stock Subscribed $170,000;credit Paid-in Capital in Excess of Par Value-Common $51,000.
C) Debit Subscriptions Receivable-Common Stock $221,000;credit Common Stock Subscribed $221,000
D) None of these answers is correct.

Correct Answer:

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